Application for a standard deduction for a taxpayer. Application for a standard tax deduction for a child and an adult taxpayer

Design tax deduction one parent can apply for double the amount, no matter whether the applicant is a female mother or a male father. The main thing is that the applicant has the right to receive this compensation.

We will tell you how to correctly fill out an application for double personal income tax deduction for a single parent for a child or children, and give examples of correctly written documents.

Rules for writing and completing an application for a tax deduction

In order to obtain a double tax deduction for income tax, the individual acting as the mother, father - or parent of the child/children must collect a documentation package and write a personal statement.

When submitting, please note that the application is divided into three parts:

1. Introductory. It usually indicates the name of the organization to which the documents are being submitted, as well as information about the applicant.
2. Contentful. This part usually indicates the reason for the request. In our case, a single mother or single father must state his request (to provide a standard tax deduction in double size) and the reasons for its implementation (it is stated that you are the only parent and Article 218 of the Tax Code of the Russian Federation is indicated, according to which the deduction must be provided) .
3. The final one. It lists the list of documents that are attached to the application, the date of application and the signature of the applicant.

Follow these rules when writing an application for a double personal income tax deduction for a single parent:

1. Place the document header on the right side, at the top of the document.
2. Write without errors, typos, corrections. If there is an error or a crossing out, you should rewrite the application.
3. The name of the document – ​​Application – is required. The name is usually written without quotation marks, with a capital letter. There is no period at the end of the word.
4. The initials of the child or children must be written as on the birth certificate.
5. Indicate not only the child’s full name, but also the date of birth. As a rule, the date and year are written in numbers, and the month in letters.
6. The list of documents must be formatted as in the sample. Every document is capitalized. Each line has a period at the end, not a semicolon or comma.
7. There should be no grammatical errors in the application.
8. Do not forget to indicate the date when you submit the document, put your signature and decipher it.

Ready-made form and sample application for double tax deduction for a child or children - examples of applications for double personal income tax deduction

The standard personal income tax benefit in the form of a child deduction is provided at the place of work. To apply it, the employee is required to provide his management with a statement with a corresponding request. A sample application current for 2018 can be downloaded from the article below.

There are many nuances and features in the design of children's deductions. All questions have been answered, the information is relevant for 2017.

An application from an individual with a request to apply to his income a standard deduction for personal income tax, due in the case of the presence of children in the family suitable age- this is the main document that the worker must present to his employer to use the benefit.

Its compilation is not strictly regulated and no standard form has been developed. The employee must take Blank sheet paper and draw up the text in the petition and notification form with your own hand.

The application must be accompanied by documents that can confirm what is stated in the paper. Depending on the situation, the set of attached documentation may vary.

In the simplest case, it is enough to provide copies of birth certificates. If the child is disabled, then a medical certificate is attached. The single parent claims a double deduction.

If a minor is adopted, taken under guardianship or trusteeship, has exceeded the threshold of 18 years and is studying full-time, as well as in some other situations, additional documents are required. A copy is made of everyone and attached to the application.

It is enough to write an application once and submit it to management. There is no need to update the form annually. A new spelling is possible if anything has changed in the amount of the standard personal income tax benefit for of this employee, for example, he had another child, or the husband (wife) renounced his right to a deduction, giving the second spouse the opportunity to receive double the amount.

How to write correctly in 2018

The form of the text is free, but it is necessary to include information sufficient for the employer about the size of the standard tax benefit, number and age of children, attached documents.

In particular, the text should read:

• please provide standard deduction;
• Full name of each child, his age, details of the birth certificate (children of all ages are listed, regardless of whether they are entitled to a deduction or not, the employer needs this information to correctly calculate the amount of the personal income tax benefit);
• size - indicated in relation to those children for whom such a right exists;
• a list of documents that are submitted along with the application;
• link to the clause of the Tax Code of the Russian Federation, which states the possibility of a standard deduction (clause 4, clause 1, Article 218 of the Tax Code of the Russian Federation).

You need to address the application to your management, which is noted in the upper right part of the paper sheet.

You need to certify the text with your personal signature indicating the date it was affixed.

If the application for a deduction for children is submitted late, then the employer will return income tax for the months of the current year, and for the months of the previous year for personal income tax refund you need to contact the Federal Tax Service.

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, from which 13% personal income tax (income tax) will not be charged.

The right to make this deduction has every from:

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

The right to receive 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 a full-time student as:

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

FOR YOUR INFORMATION! Full-time Studying 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 (naturally, 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 single.

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 a 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 the exact month in which 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 calculate 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 income taxes individuals for my children Rozanova A.D. (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. (October 18, 2012) in double the amount (based on clause 4, clause 1, article 218 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.

According to the current Tax Code of the Russian Federation, every employee with children can take into account when calculating Personal income tax standard deductions. He has the right to register them directly with the employer, or contact the tax office at his place of registration. In the first case, the employee needs to write an application for a tax deduction for children addressed to his manager at the company.

Every citizen has the right to receive certain tax benefits from the state, one of them is a deduction for children.

Who can get a deduction

Social deduction for a child- this is a reduction in the tax base for personal income tax by the amounts established by law. Moreover, this benefit applies to income for which the tax rate is 13%; the calculation does not take into account monetary amounts from equity participation in the activities of organizations and dividends.

This right can be exercised by both parents or guardians of minors or students under 24 years of age who are studying full-time and do not have independent income. These deductions are applied by employees provided that their cumulative income for the year does not exceed the established criterion - 350,000 rubles.

If a child has a single parent, he can take advantage of this benefit at double the rate. This employee can apply a deduction multiplied by two for children until the official marriage is concluded.

A deduction for a child is issued at the enterprise by submitting an appropriate application, to which is attached a copy of the children’s birth certificates, copies of a disability certificate, a certificate from the place of their education, as well as other supporting documents.

If one of the parents currently has no income, then he has the right to refuse his deduction and transfer the benefit to the second. To do this, the employee must provide a certificate of lack of income from the spouse’s place of work and his statement of refusal, certified at work.

The application of tax benefits begins with the month of birth (adoption) of children and ends with the month the child reaches 18 (24) years of age. The Tax Code of the Russian Federation provides for the obligation of an employee to notify his employer of the loss of the right to use standard deductions.

A tax deduction for a child can be requested from the Federal Tax Service. But this is done at the end of the year, by submitting tax form No. 3-NDFL. In this case, the tax is recalculated, and the excess withheld amount is returned to the employee’s current account. Therefore, it is easier to apply for a deduction from the employer.

The benefit document is drawn up either using a pre-developed template or by hand.

Amount of deductions for children in 2017

Deductions for children in 2016 are for each month of the year:

• For the 1st and 2nd child in the amount of 1400 rubles.
• 3000 rub. - for the third, as well as each subsequent baby.
• The deduction for a disabled child under 18 years of age, or a student under 24 years of age if he is disabled in groups 1-2, is 12,000 rubles. and is provided to each parent. However, if a disabled child under 18 years of age or students under the age of 24 have been adopted or are under guardianship, then their guardians and trustees are entitled to a benefit in the amount of 6,000 rubles. for everyone.

How to write an application for a child tax credit

At the top of the right side of the sheet you need to write down where the application is being received - the position of the manager, full name. and company name. Then it is written from whom it is submitted - position and full name.

Then the word “STATEMENT” is written in the middle of a new line.

The main part of the document contains a request to provide the employee with a standard tax benefit. It is imperative to indicate on what basis the employer must do this - for example, “in accordance with paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation.” Then the date from which it is planned to take advantage of the benefit is recorded.

After this, you need to write down the details of the child (or several children) for whom the deduction is requested - his full name. and date of birth. Next, you can indicate the amount of each benefit.

The next step is to write a list of documents confirming the possibility of receiving a tax benefit - these include photocopies of a birth certificate, adoption certificate, disability certificate, etc.

In the event that an employee gets a job in the middle of the year and has already used the deduction for previous place work, he must provide a certificate to the accounting department and it will be indicated as an attachment.

The application ends with the date of writing, the employee’s personal signature and its transcript.