Sample application for personal income tax deduction. Application for a standard personal income tax deduction for children

As before, in 2019 standard tax deduction according to personal income tax, according to the first and second child, the tax deduction is 1,400 rubles, for the third and each subsequent child - 3,000 rubles, for each child of a disabled child under 18 years old (disabled student of groups I and II under 24 years old) - 3,000 rubles. The threshold for applying the child deduction is RUB 350,000. That is, starting from the month in which the specified income exceeded 350,000 rubles, the tax deduction provided for by this subparagraph is not applied.

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Sample application for a standard personal income tax deduction for children

If an employee asks for a “children’s” personal income tax deduction. Applications for the next year must be submitted before the end of the previous year. Otherwise, the employee will receive the deduction independently from the tax office.

If you indicated a specific period for providing deductions, then next year take a new application from the employee. In the application, indicate the full name and age of the children, as well as the grounds for deductions in the declared amount. The standard deduction for disabled children can be totaled. This was confirmed by the Presidium of the Supreme Court of the Russian Federation. Please attach copies of documents confirming your right to deductions in the specified amount to your application.

To the Director of Gazprom LLC
(TIN 4313256980, checkpoint 431302301)
A.V. Ivanov
from the storekeeper
P.A. Bespalova

STATEMENT

1) Bespalova A.P., born in 2000, in the amount of 1,400 rubles;

2) Bespalov N.P., born in 2003, in the amount of 1,400 rubles;

3) Bespalov M.P., born in 2008, in the amount:
– 3000 rub. as for a third child;
– 12,000 rub. like a disabled child.

The basis is subparagraph 4 of paragraph 1 of the Tax Code of the Russian Federation.

Documents confirming the right to deduction:

• copies of children's birth certificates;
• certificate of disability of Bespalova M.P.

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Application for double child deduction

To the director

Gazprom"

A.S. Ivanov

from the secretary

ETC. Petrova

STATEMENT

In connection with Petrov Petrov’s refusal to receive a standard personal income tax deduction, I ask you to provide a double tax deduction for my two children (Alina Petrovna Petrova and Nikita Petrovich Petrov) in the amount of 2800 rubles. for each child starting from January 2014.

01/09/2014 Petrova P.R. Petrova

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How to return tax if standard child tax deductions and personal income tax deductions were not provided to you?

There is often a situation where a citizen simply does not know about his legal right to a standard personal income tax deduction for children. And since the basis for providing such a deduction for personal income tax for children is the citizen’s application and relevant documents. But without them, the employer’s accounting department does not have the right to provide the employee with a tax deduction. To receive a double standard personal income tax deduction for a child, it is necessary to provide the other parent with the information that he does not receive this benefit.

Therefore, in order to return personal income tax that was excessively withheld from your wages, you must submit it at the end of the year. The declaration must be filled out on the basis issued by the employer.

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Standard deductions are benefits guaranteed to individual income tax payers if they meet the required conditions (⊕). In particular, from the day the child is born, the person who is supporting the newborn receives the right to a personal income tax deduction, the procedure for providing which is regulated by clause 4, clause 1, article 218 of the Tax Code of the Russian Federation. In this article we will tell you about the application for a standard personal income tax deduction for children, and we will provide a sample for filling it out.

Features of providing a “children’s” deduction

The right to a benefit exists if the child’s age does not exceed 17 years. Also, the right is extended until the 24th, if the adult is studying full-time at a foreign or domestic educational institution. It does not matter whether the education received is paid or free.

The essence of the benefit is that there is no taxation of the deduction, therefore the income tax to be withheld (13% of income) is calculated not from the amount accrued to the employee, but from the difference in income and deduction, which leads to a reduction in the tax burden on the individual.

The amount of the deduction is influenced by the order in which the child appears, the presence of a disability, as well as the status of the person raising the minor. The current amounts of the “children’s” deduction for 2017 are shown in the table.

Required documents for deduction

In order for the employer to take into account the required benefit when calculating personal income tax, it is necessary to inform him in in writing, confirming the claimed right with documents. Documents are submitted to the tax agent. If there are several employers, then one of them is selected.

The set of mandatory documentation includes:

• Application – drawn up by all applicants for the deduction;
• A birth certificate in the form of a copy is mandatory for every child in the family, even in cases where his age has exceeded the limit within which the benefit is provided, or he has died. This is necessary to determine the order of birth of those children for whom the applicant wishes to receive a “children’s” deduction.

In addition to the specified documents, the applicant may be required to:

• Documentary confirmation of adoption or registration of guardianship, trusteeship (court decision);
• Help from educational institution in the original – if the deduction is applied to a full-time student under 24 years of age;
• Certificate of disability group – if the applicant is applying for an increased deduction for a disabled child (at the end of the certificate’s validity period, disability must be confirmed with a new certificate);
• Application from the other parent if he refuses a guaranteed benefit - if the applicant wishes to receive a 2-fold increased deduction;
• Documentary evidence of maintaining a child alone - if the applicant is applying for double benefits;
• Marriage certificate, if the applicant is the new spouse of the parent, as well as confirmation that the child is a joint dependent of both parents ( performance list, agreement, court decision on alimony, statement from the parent);
• 2-NDFL is required from an employee who has just found a job and previously received income this year elsewhere. A certificate is issued by the previous employer regarding annual taxable income. Read also the article: → “”.

How to write an application for a deduction for children

The document is drawn up in writing on paper or a computer. The typewritten text is printed. The application must contain standard set details, the text is formulated in free form.

It is enough to submit the application once; it does not need to be repeated annually. The document is addressed to the employing organization, which acts as a tax agent. If the tax agent changes, the application is written again. This is possible when joining another company or during a reorganization and change of name at the current employer.

The reason for re-writing the application may be the birth of a new child.

The application form must contain:

• Details of the tax agent and his representative (name of the company, position of the manager or other person, his full name in the dative declension);
• Details of the applicant (position and full name in the genitive, written after the preposition “from”);
• Title of the paper and its title;
• Text;
• List of attached documents (for each document details are provided in the form of name, date, number);
• Date of submission of the application paper;
• Author's signature (personal, handwritten by the applicant for deduction).

The main attention should be paid to the text of the application, in which the employee needs to include the following information:

• A request from the first person (on behalf of the employee) to provide a deduction for a child (for children, if there are several of them);
• Reference to the paragraph of the Tax Code of the Russian Federation, indicating the presence of the right to a benefit (you need to refer to paragraph 4, paragraph 1, article 218);
• The year for which the employer is required to provide a deduction;
• List of all children for whom a deduction is required. For each child, write down the full name, year of birth, and the amount of the deduction. You can additionally enter the details of the certificate issued by the registry office (about birth). If you want to double deduction, then the reason for this should be indicated. If the child is 18 years of age or older, then the reason for the right to the benefit is explained, that is, the student’s status and place of study are indicated.

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What to do if the deduction is not received

You can take advantage of the benefit from the moment the child is born. You can submit documents to your employer for a deduction directly in the month in which the birth was recorded. In this case, the employer is obliged to take into account the standard deduction from this month when withholding income tax on payments to the employee.

If the employee provided documentation for the deduction later, the employer is obliged to recalculate the personal income tax from the month when the right to the benefit became available.

If the newborn was born in February 2017, and the documents were submitted in May 2017, then the employer must recalculate income tax for the period from February to April. If the birthday occurred in the previous year, then the recalculation is performed from the beginning of the year.

Answers to frequently asked questions

Question No. 1. Where to write an application if an individual works part-time?

If the applicant for the deduction works simultaneously in several companies, then he can declare his right to any of them at will.

Question No. 2. In what cases is the application for deduction written again?

If the employee’s grounds for receiving benefits do not change, then there is no need to re-write the application form to the same tax agent. The application will need to be rewritten if:

1. The grounds for granting a deduction change - a new child is born;
2. The name of the tax agent changes due to reorganization;
3. The place of work changes.

Question No. 3. Are there rights to double deduction if the 2nd parent is deprived of parental rights?

Only the person who supports the child can receive a standard benefit. If one of the parents is deprived of parental rights, then according to the RF IC he automatically loses the right to all benefits and allowances for persons with children, but he is not released from the obligation to support the child and pay child support. It turns out that the child is still supported by the parent who has been deprived of parental rights.

The standard “children’s” deduction is regulated by the tax code, therefore the provisions of the family code do not apply to the procedure for its provision.

A double deduction is given to the parent who has the status of “single”, which is possible in the absence of the 2nd parent due to his death or disappearance, which must be confirmed court decision. The fact that one of the parents was deprived of the rights to the child does not assign the status of “only” to the second.

Therefore, there is no right to double size in this situation. A double deduction is possible if the parent who has lost parental rights voluntarily renounces the right to benefits and draws up a corresponding application.

For the 3rd and subsequent children, the deduction amount increases by more than 2 times. Therefore, it is necessary to correctly determine what type of child a child is in the family. Birth order must be taken into account; no matter how old the children born earlier are, they should also be taken into account. Moreover, we must also take into account those children who have already died.

If there are 3 children in a family: the first is 32 years old, the second is 22 years old and is studying full-time at a university, the third is 10 years old, then the parents have the right to such deductions.

When calculating personal income tax in accordance with the current provisions of legislative acts, tax deductions, including standard ones, can be applied under certain conditions. To receive such a benefit, for example, for a child, you need to draw up and submit an application for the standard child tax credit in 2018.

It represents a reduction in the base for calculating personal income tax for an individual by a set amount due to the fact that he has minor children. However, it must be remembered that this deduction can only be used in relation to amounts received by an individual, subject to a tax rate of 13%. However, the benefit cannot be extended to dividends and income received from operations with securities, equity participation, etc.

The right to apply for a standard personal income tax benefit for children is granted to every parent, guardian or other person in whose care there are minors. The age of the child is important. So, this deduction can be used only if he is under 18 years old or 24 and he is a student full-time studying at an educational institution.

When a child has one parent, the latter has the right to a double benefit. It will remain in effect until the parent remarries or the child reaches a certain age.

Using preferential deduction It is also necessary to take into account the amount of income a person receives. This is due to the fact that the state has established a restriction on benefits that applies only to income within 350,000 rubles.

Attention! Deductions are made either from your employer or through the tax authority.

If one of the spouses who has children is not currently employed, then he has the right to refuse personal income tax benefits in favor of the other. At the same time, in the package of documents when registering standard deduction you need to include a certificate from your spouse’s place of work, a certificate that he does not use the benefit and an immediate refusal.

Parents have the right to a standard deduction from the moment the child is born and, under certain conditions, until he turns 24 years old. The legislation stipulates that a deduction for a child is provided to parents until the end of the year in which he turns 18 or 24 years old.

Attention! It should also be taken into account that if a child dies or gets married, the right to the standard deduction for his parents ceases.

The employee himself must monitor and, if he reaches the established age, inform his employer that his benefit has ended.

What is the deadline for submitting an application?

The employer must provide the deduction to the employee after he has completed the required application. Usually, this happens when the person starts working in the organization. If the employee does not provide Required documents, then the employer, on his own initiative, does not have the right to establish a child deduction.

But a situation may arise in which the employee did not provide the deduction documents immediately, but much later. For example, in 2-3 months or by the end of the year. In this case, the benefit should be provided not from the moment of transfer of supporting documents, but from the beginning of the reporting year (or work in the company, if it began in the same year). This position is adhered to by the Ministry of Finance in its letter dated April 18, 2012 No. 03-04-06/8-118. In this case, the tax from the beginning of the period must be recalculated.

If an employee submits documents in the next calendar year, then he has the right to return the tax for the missed period independently by collecting the necessary package of documents and submitting it to the tax office along with the 3-NDFL declaration.

Attention! There is no need to write an application annually if the following conditions are met. Initially, the Tax Code does not contain such a requirement. But if the form indicated a specific year during which it is necessary to issue a deduction, then after its expiration this document will need to apply again.

In addition, you will need to fill out applications again if changes have been made to the Tax Code, and as a result the amount of the deduction has changed. Since the application usually indicates the amount for each child, it will be necessary to rewrite it taking into account the changes that have occurred.

Download a sample application for deduction

How to correctly write an application for the standard child tax credit in 2019

There is no special form for this document. Typically, the accountant provides ready-made template, in which the employee needs to write down his data. If this is not the case, then the document is drawn up as shown in the following example.

At the top of the sheet in its right corner, first write down for whom the application is being drawn up - the name of the manager’s position, the name of the organization, full name. director. This information must be provided in dative case.

Then in the middle new line The name of the form is written - “Application”.

The main part of the application must contain a request to the employer to provide the standard tax deduction for existing children. The text of the document must contain a reference to the corresponding paragraph from the Tax Code - for example, “in accordance with paragraph 4, paragraph 1, Article 218 of the Tax Code of the Russian Federation.”

The next step in the document is to list all the children for whom benefits are requested. It is advisable to do this in the following format: “Full name of the child, date of birth, amount of the requested benefit.”

Next, you need to list copies of documents that will be attached to the application to confirm the requested benefits. Such forms include birth certificates, a document on adoption or guardianship, a document on disability, etc.

Attention! If the employee’s employment does not occur from the beginning of the current year (and this happens quite rarely), and previous place work, he has already enjoyed benefits, then he definitely needs to provide a report from there. It must also be recorded as an attachment to the application.

The application is completed by affixing the date and signature of the employee. Sometimes you can also decrypt it.

The legislation regulates certain types of income of citizens, which are deducted from the total amount for taxation. Tax deductions are not subject to normal personal income tax rate 13% if they are standard.

Amounts deducted for children are standard tax deductions. This means that this form of tax burden reduction will be in effect continuously as long as the original taxpayer status is maintained (in in this case, receipt of taxable income and the presence of one or more future heirs).

To whom can this deduction be made?

Article 218 of the Tax Code of the Russian Federation prescribes the procedure for assigning and calculating tax benefits, including “children’s” deductions. According to the law, child tax deduction is the amount of money indicated in regulations, which will not be charged 13% personal income tax ( income tax).

The right to make this deduction has every from:

• the child's natural parents;
• adoptive parents;
• guardians;
• trustees.

Right to get this tax benefit is recognized if there are one or more offspring under the age of 18 or older (up to 24 years), if the eldest child is studying at a hospital as:

• student;
• cadet;
• intern;
• graduate student;
• resident.

FOR YOUR INFORMATION! Full-time education is allowed not only in an educational institution in the Russian Federation, but also abroad. Studying for a master's degree as a first higher education will not be an obstacle to assigning a tax deduction (of course, if the child meets the age criterion).

Regardless of age, a separate tax deduction will be accrued for disabled children.

First, second, third... How much do we subtract?

Tax deduction is assigned separately for each child, suitable according to age criteria. For a child born first or second, it is the same amount, namely 1400 rubles. If the taxpayer is in the care of three or more children or older children eligible for deduction, then for each offspring younger than second a deduction will be charged in the amount of 3000 rubles. The amounts allocated for each of them are added up.

The number of children is counted according to seniority, that is, in the chronological order of their birth. In this case, the age of the older children and their status are not important. For example, the oldest is already over 18 and is not a full-time student, that is, he is not subject to a tax deduction, and there are only three children in the family. In this case, the youngest, who has not reached this age, is still the third child who is entitled to a deduction already in larger amount– 3000 rub.

IMPORTANT! In tragic cases of death of children, their number according to seniority does not change: every living child still continues to be considered the same in number as he was at the moment of birth. If spouses have new children in another marriage, they will no longer be considered the first: chronological order birth is preserved.

Disabled child provides the right to make deductions within the following limits:

• 12,000 for each of the parents (natural or adopted);
• 6,000 (for guardians and trustees).

NOTE! Amounts given Money– this is not money that will be returned to the taxpayer who has children. These funds simply will not be charged the additional 13% due to personal income tax. For example, a citizen with two minor children will receive a tax benefit (1400 + 1400) x 0.13 = 364 rubles. This amount will make his tax burden lighter.

Users of the official website of the Federal Tax Service have the opportunity to independently calculate tax deductions using the online service. To calculate, you will need to enter the initial data in special fields:

• amount of children;
• the amount of taxable income for the previous period;
• data regarding children with disabilities on health.

Double deduction amount

The law gives the right to certain categories of citizens to make a “children’s” tax deduction, which is doubled. If a child is being raised by a single mother, she has this right unconditionally (just like a father raising a child alone). Any parent can refuse to receive the child deduction due to him, then his share of this tax benefit will go to the other parent. If the child is adopted, then if one of the adoptive parents refuses the deduction, the other will receive it double.

When there is only one parent

IN legislative acts There is no term for “single parent”. A single mother (less often a father) is considered the only parent by law if this is proven in the following documents:

• the second parent is not listed on the child’s birth certificate;
• The registry office issued a certificate (form 25) that information about the second parent was recorded in the certificate from the words of the first (most often the father is entered from the words of the mother);
• the second parent has died, for which there is official medical evidence;
• the second parent is officially deprived of parental rights;
• there is a court decision declaring the second parent dead or missing.

ATTENTION! An unregistered marriage cannot be grounds for recognizing a parent as a single parent.

If a single parent registered a marriage, he will no longer be entitled to receive a double tax deduction, since he is no longer the sole caregiver of his child. But the new spouse automatically acquires the right to this benefit.

The limit set for income when calculating deductions

A large income removes from citizens the right to tax benefits for having children. If the amount of a citizen’s income exceeds that established by the state, he himself has the financial ability to be responsible for providing for the child, so there is no reason to reduce his tax burden. Until 2016, citizens who received more than 280 thousand rubles were not able to apply for a child tax deduction. In 2016, this amount was changed, and today it is 350 thousand rubles.

The time for which the income received is calculated begins to be taken into account from the beginning of the tax period, namely the calendar year. As soon as the accrual amount in a particular month has reached the legal limit, the deduction will no longer be accrued for subsequent months.

Documents for child tax deduction

If the child’s parents are officially employed, then their employer himself submits necessary papers to the relevant tax authority. Citizens will simply receive wages in accordance with all taxes withheld and deductions made. Required documents are provided by employees to the human resources department or accounting department at their place of work.

For the standard “children’s” tax deduction you will need:

• birth or adoption certificates (for all children);
• an application in which the employee requests a standard tax deduction for the child(ren);
• certificate 2-NDFL for the previous year (if the place of work was changed);
• for children who are already 18 years old - a certificate stating that they are actually studying at full-time department one or another educational institution(this certificate must be updated annually).

ADDITIONALLY! If the parents are divorced or their marriage has not been registered, then the second parent can receive a deduction if he documents that he is involved in providing for his offspring: for this he needs to provide an agreement on the payment of alimony or a certificate of registration at the same place of residence as the child. A court decision on determining the person with whom the child remains in the event of parental divorce is also valid.

For a “double” deduction The following is added to these documents:

• application for a double tax deduction;
• written refusal of the other parent or adoptive parent;
• Certificate 2-NDFL of the parent who wrote the refusal (for each month for which the deduction is made).

Taxpayer liability

The employer assumes all obligations for submitting documents to the tax office, calculating and accruing due payments, these include tax deductions. This obligation is provided for by the function of a tax agent that the employer performs in relation to employees.

But the employer carries out all its actions based on information and documents received directly from the employee. If the employer fulfilled his duties in good faith, and then it turned out that the employee provided false data and/or fictitious documents, liability for such an act (and sometimes criminal liability) will fall on the taxpayer himself - the hired employee, and not his employer.

From what time is the deduction calculated?

The calculation period is considered to be a calendar year, so the tax benefit regarding the income tax deduction for children will be accrued from the beginning of the year. This does not take into account exactly what month the application, declaration and the rest of the documents were submitted to the tax authority.

2017 made some adjustments: now the beginning of the year for accrual of deductions will be counted from the month in which baby is born, or from the day he was adopted or guardianship was established. If an employee who has children is employed while already having them, then the new employer will begin to count the required benefits starting from the month of employment, taking into account the income received directly at the new place.

Didn't receive the required deduction?

It happens that a taxpayer, for one reason or another, did not receive the tax benefit due to him for his children during the year. Or maybe this deduction was not fully accrued to him: tax agents also make mistakes. This does not mean at all that the possibility of deduction is lost for him.

In the coming year, he has the opportunity to return part of the amount in the amount of a deduction from the tax already paid.

The main thing is to submit on time tax return and the required documents for the return of funds for personal income tax:

• birth or adoption certificate (copies) for each child;
• Form 3-NDFL (declaration);
• for a son or daughter from 18 to 24 years old - a certificate of in-patient education.

Final deadlines for deductions

If a child turns 18 this year and is not in full-time education, the standard tax deduction will be due until the end of that calendar year (month of birth does not matter).

A full-time student under 24 years of age will give the right to a deduction to his parents for the following period:

• until he graduates from educational institution (even if he is not yet 24 years old);
• until the year of your 24th birthday (even if training is not completed).

NOTE! In the tragic event of the death of a child, reduced tax rate remains with his parents until the end of the calendar year.

Application for a deduction

It is best if the enterprise has ready-made forms statements in which you only need to enter individual data, and the necessary deductions will need to be marked with “checkboxes”, then none of them will be forgotten.

However, a free form of application is also allowed, because there are no strictly established samples in this regard.

Sample application for the standard child tax credit

To the Director of Domostroy LLC
from storekeeper R.L. Rozanova

STATEMENT

When determining the tax base, I ask you to provide me with monthly standard tax deductions for personal income taxes for my children A.D. Rozanov. (21 years old, full-time student), Rozanova O.D. (10 years).

I am attaching to the application:

• a copy of O.D. Rozanov’s birth certificate;
• a copy of A.D. Rozanova’s passport;
• certificate stating that Rozanova A.D. actually studying full-time at Moscow State University (Faculty of Economics).

01/14/2015 R.L.Rozanova

Example of an application for a double tax deduction

To the Director of Voskhod LLC
from Zelentsova T.I.,
senior economist,
TIN 36678398000,
living at the address
Moscow, Green Avenue,
26, apt. 194

STATEMENT

Please provide me with a standard tax deduction for personal income tax for my children Zelentsova M.P. (04/13/2005), Zelentsov E.P. (07/06/2008), Zelentsov A.P. (10/18/2012) in double the amount (based on clause 4, clause 1, article 218 of the Tax Code Russian Federation) due to the fact that my husband Zelentsov P.I. died on November 23, 2016.

I am attaching the following documents to the application:

• copies of birth certificates of children – Zelentsova M.P., Zelentsova E.P., Zelentsova A.P.;
• a copy of the death certificate of the spouse Zelentsov P.I.

Tax deduction is part of the taxpayer's income - individual, from which personal income tax is not paid. Tax Code(Article 218 - Article 221) there are several types of deductions. In particular, if a citizen receives income taxed at the rate established by clause 1 (13%), then he can exercise the right to standard tax deductions for himself and for his children (clause 3, clause 1).

Moreover, every “physicist” should know that deductions are not provided automatically. They must be reported in writing to the tax agent, who, as a rule, is the employer (clause 3).

For example, to get standard tax deduction for child(ren), you need to write the corresponding statement and also attach supporting documents.

Remember!
There will be no application and documents - there will be no deduction.

Briefly about the “children’s” deduction

The following have the right to receive a “children’s” personal income tax deduction (clause 4, clause 1):

• natural parents and their spouses;
• adoptive parents and their spouses;
• adoptive parents;
• guardians;
• trustees,

who have dependents:

• child(ren) under 18 years of age;
• child (children) aged 18 to 24 years - full-time student, graduate student, resident, intern, student, cadet.

The size of the standard tax deduction depends on several factors.

1) on the order of birth of children in the family. For the first and second child, the deduction amount is 1,400 rubles, and for the third and each subsequent child - 3,000 rubles;

2) on the child’s health condition. For children with disabilities, the Tax Code provides a deduction in the amount of:

• 12,000 rub. - if it is provided to the natural parent or his spouse, the adoptive parent;
• 6,000 rub. - if it is provided to the adoptive parent or his spouse, guardian, trustee.

Please note that the above factors are not mutually exclusive. The Supreme Court drew attention to this back in 2015, when it allowed the deduction related to the child’s disability to be summed up with the deduction related to the child’s birth order (clause 14 of the Review judicial practice, approved Presidium of the Armed Forces of the Russian Federation dated October 21, 2015). At the same time, the tax authorities adopted the position of the supreme arbiters (). And not so long ago, the Russian Ministry of Finance () adopted this approach.

Therefore, if a personal income tax deduction is provided to an individual who is supporting a disabled child, then its total amount is determined by adding the “disability” deduction (12,000 rubles or 6,000 rubles) and the usual “children’s” deduction (1,400 rubles. or 3,000 rub.).

The amount of the standard tax deduction for child(ren) is doubled:

1. if its recipient is a single parent (adoptive parent, guardian, trustee);
2. if one of the parents (adopted or natural) refused to receive the deduction in favor of the other.

Note!
Upon marriage, the single parent can no longer count on a double deduction (from the month following the month of the specified event).

The right to a “children’s” deduction arises for the taxpayer from the month:

• birth of a child (children);
• adoption of a child (children);
• establishing guardianship/trusteeship over a child (children);
• entry into force of the agreement on the transfer of a child (children) to be raised in a family,

and is finally lost by him at the end of the year in which:

• the child(ren) is 18 years old;
• the agreement on the transfer of the child (children) to be raised in a family has expired or been terminated early;
• the child died;

or from the month following the month in which a full-time student, graduate student, resident, intern, student, cadet:

• reached the age of 24 years;
• completed his studies.

The “children’s” deduction is applied to the income of citizens subject to personal income tax at the rate in accordance with paragraph 1 (13%), for each month of the tax period (year), but until the amount of income received since the beginning of the year does not exceed the maximum an amount equal to 350,000 rubles.

A personal income tax deduction is issued from a tax agent (or from one of them, if there are several agents). As a rule, working citizens turn to their employers for deductions. In this case, it is mandatory to write application for standard tax deduction for child(ren).

How to Apply for the Standard Child Tax Credit

The regulated application form for the “children’s” deduction is not established by law. Therefore, it is written either in any form or on letterhead developed by the tax agent.

The application must indicate:

• information about the applicant (full name, as well as, if necessary, passport data, name of position/profession, etc.);
• type of tax deduction requested;
• information about the child (children) with date of birth;
• list of documents confirming the right to deduction.

You only need to write the application once. The document does not need to be updated annually. It will only have to be rewritten when the circumstances affecting the amount of the deduction change, or the tax agent company undergoes reorganization with the formation of a new legal entity.

Therefore, the application does not need to indicate:

• the specific year for which the deduction must be provided;
• amount of tax deduction.

Below you can download forms And sample application for standard child tax credit, including in double size.

Documents required for the “children’s” deduction

The “physicist” attaches to the application for a personal income tax deduction for children the documents necessary to receive the benefit. These are mandatory documents on the birth of the child (on the establishment of guardianship/trusteeship). It could also be:

• documents on registration/divorce;
• documents on payment of alimony;
• certificates of disability, study, cohabitation, etc.

The package of attached documents depends on the specific circumstances on the basis of which the citizen claims a deduction. For example, if a parent expects to receive a double deduction for a child due to the refusal of the second parent to deduct, then in addition to a copy of the birth certificate, the applicant must submit to the tax agent:

• statement of refusal of the spouse to receive a deduction at his place of work;
• certificate 2-NDFL (monthly) from the spouse’s place of work.