Preferential deduction for income tax sample application. Child tax deduction, application, sample

Almost every working Russian knows about standard deductions for personal income tax. They allow the taxpayer to reduce the taxable income on which tax is calculated and paid.

An individual can receive a deduction for both himself and his child (children), if there are grounds for this (clause 1). The first type of deduction is described in detail in. Let us only note that it comes in two sizes: 3,000 rubles. and 500 rubles, and is provided monthly only to certain categories of taxpayers (for example, disabled people during the Second World War, participants in the liquidation of the Chernobyl accident, etc.).

To exercise your right to a personal deduction from your employer (tax agent), worker must write application for standard tax deduction. He must also attach to it supporting documents(paragraph 1, paragraph 3). For example, a disabled person of group I or II brings a copy of the certificate medical and social examination, Hero of the Russian Federation - a copy of the relevant ID, etc.

Remember!
The tax agent has no right to provide a personal income tax deduction in the absence of the above documents.

Let's look at some of the design features applications for a standard tax deduction for an employee and the rules for its submission.

So, an employee can receive a personal income tax deduction from the employer by writing an application for this. He must submit it before the end of the calendar year. Otherwise, it will be possible to return the overpaid tax only by contacting your tax office with declaration 3-NDFL (clause 3 and clause 4, letter of the Ministry of Finance of Russia 09/25/2013 No. 03-04-06/39802).

The application is drawn up in free form. Although the employer can develop a specific document template. The text is usually formulated as follows: “When determining the tax base for income tax individuals Please provide me with a monthly standard tax deduction...” The following indicates the legal norm providing the right to deduction.

It is enough to take the application from the taxpayer only once (letter of the Ministry of Finance of Russia dated 08.08.2011 No. 03-04-05/1-551). Therefore, it is better for the employee not to specify in it the amount of the deduction itself and the year for which he asks to provide it. Otherwise, the document will have to be rewritten annually.

If an individual claims several standard tax deductions (for example, for himself and a child), then he can fill out one application for all deductions at once.

It may happen that the employee brought the application only at the end of the year. Then the organization’s accountant will have to recalculate personal income tax from the beginning of the tax period.

Note!
If an employee wants to receive a deduction for the previous calendar year, then for recalculation of personal income tax he should apply not to the employer, but to the Federal Tax Service at his place of residence (clause 4).

Below you can download forms And sample application for a standard tax deduction for an employee.

The employer must be notified in writing by writing a free-form application. The application must be supported by documents confirming the right to a tax deduction.

One of the most popular standard deductions is the child deduction. For the first and second child, an employee can receive a deduction in the amount of 1,400 rubles. for each person, for the third and subsequent ones - 3000 rubles.

In order for the employer to take into account the required deductions for children when calculating income tax, he needs to present a document that will serve as a basis. You must write an application and attach a birth certificate for each child.

Having received such an application, the employer will know that before calculating personal income tax, it is necessary to first subtract the amount of the deduction from the accrued salary; the reduced amount is considered income tax.

VIDEO - Standard deduction for a child - Don't miss out on your benefits!

How to correctly write an application for a standard personal income tax deduction for children?

Like any statement, it must be addressed to a specific person. As a rule, the addressee is always a representative of the organization’s management. Data about the addressee and applicant are traditionally written in the upper right corner.

Below in the center write the name and title of the form.

In the application, you need to write a text that expresses a request in the first person to provide a standard tax deduction for children in a certain amount. It is necessary to indicate the exact amount of the deduction.

A list of children and the amount of the corresponding deduction are provided. The employee should know that the child is entitled to a deduction only until he reaches the age of majority. If at the same time it continues to study, then the period for providing the deduction is extended to 24 years.

Application for child benefit

Take three applications for personal income tax deductions from employees

Since January, standard children's personal income tax deductions have increased.

Provide children's deductions according to new sizes

Important detail- If the child is disabled, add up the children's deductions.

Last year, employees were entitled to receive standard child deductions until their year-to-date income reached RUB 280,000. ( subp. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation). From January 1, 2016, this threshold was increased to RUB 350,000.

In addition, the child deduction for disabled children has increased fourfold: from 3,000 to 12,000 rubles. per month. For guardians, trustees and adoptive parents, the amount has been doubled - up to 6,000 rubles. The remaining values ​​remain the same. We have given the amounts of all children's deductions in the table on this page.

If the child is disabled, the deductions must be summed up (letter of the Federal Tax Service of Russia dated November 3, 2015 No. SA-4-7/19206).

A company employee has three minor children, one of whom is disabled. Let's consider two situations.

Situation 1: the disabled child is the second in a row.

An employee has the right to the following personal income tax deductions for children:

— 13,400 rub. (1400 + 12,000) - for the second disabled child;

— 3000 rub. - for the third child.

The total deduction amount is RUB 17,800. (1400 + 13 400 + 3000).

Situation 2: the third disabled child.

An employee has the right to the following personal income tax deductions for children:

— 1400 rub. - for the first child;

— 1400 rub. - for the second child;

— 15,000 rub. (12,000 + 3000) - for the third disabled child.

The total deduction amount will be the same - 17,800 rubles. (1400 + 1400 + 15,000).

Employees now have the right to apply to the company for social deductions. And regarding property deductions, new clarifications have been released that are beneficial for employees. This means it's time to update the application forms for all three deductions.

Application for child benefit

The standard deduction for a disabled child has increased from 3,000 rubles. up to 12,000 rub. (Subclause 4, Clause 1, Article 218 of the Tax Code of the Russian Federation). Rework applications for children's deductions if the old amounts are there. New applications will also be needed if the previous ones mention 2015.

It is better not to specify in the application the year for which the employee is asking for a deduction. This will save you from having to collect applications every year. But the amounts of deductions should be given to avoid confusion. If they change in 2017, the statements will need to be updated.

Application for social deduction

Since 2016, employees can receive a social deduction for treatment and training not only from the inspectorate, but also from the employer (Clause 2 of Article 219 of the Tax Code of the Russian Federation). Second option the more profitable it is that you don’t have to wait until the end of the year to claim a deduction. But there is also a drawback: you need to receive a notification from the inspectorate about the right to deduct and only then contact the company with an application. The notification form for social tax deduction was approved by order of the Federal Tax Service of Russia dated October 27, 2015 No. ММВ-7-11/473.

It is necessary to reduce an employee’s income for social tax deductions from the month in which he brings the notification and writes an application (clause 2 of Article 219 of the Tax Code of the Russian Federation). There is no need to require documents confirming expenses from him.

If an employee regularly spends money on treatment and training, then he can apply for notification at least every month. The inspectorate will issue a separate confirmation for each application. Another option is for an employee to accumulate expenses and receive notification for all expenses for the year at once. Maximum size social tax deduction for yourself - 120,000 rubles. in year. If an employee paid for the education of his children, then the deduction amount should not exceed 50,000 rubles. for each child in total for both parents.

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Application for property deduction

At the end of 2015, the tax authorities finally officially agreed that a property deduction should be provided to the employee for the entire year. It doesn’t matter when this employee brought the notification from the inspectorate ( letter of the Federal Tax Service of Russia dated November 3, 2015 No. SA-4-7/19206). Previously, inspectors required that the company count deductions only from the month of receipt of the notice. But now claims for property deductions can be corrected so that they are beneficial to employees.

Maximum size property deduction is 2,000,000 rubles. Amount of deduction for interest on mortgage loans cannot exceed RUB 3,000,000. To receive it, you only need a notification and an application. The notification form was approved by order of the Federal Tax Service of Russia dated January 14, 2015 No. ММВ-7-11/3. When the employee brings it to you, check that everything is correct. First, make sure that the notice is issued for 2016. After all, an employee must confirm his right to a specific deduction amount every year. Secondly, the document must indicate the full name. employee and your company name.

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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.

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

You will need a form and sample application for a standard child tax credit to provide everything Required documents employer or tax office.

Samples of filling out an application to provide a deduction for a child:

Sample application for double tax deduction download form

About all the reasons for providing double deduction per child can be read in the article Deductions for children.

Sample application for waiver of child tax deduction

This application must be drawn up in two copies and submitted to your place of work and to the place of work of the second parent.