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How to issue a deduction for a child in 1s. Features of the reflection of standard deductions for personal income tax. Standard deductions for employment not from the beginning of the year
By their economic nature, standard tax deductions are more of a social component and serve as a measure of social support for certain categories of citizens. In this publication, N.V. Fimina, a lawyer and tax expert, considers how an organization provides standard personal income tax deductions in some typical situations. The methodologists of the company "1C" tell how, in accordance with the above recommendations, to calculate the amount of personal income tax payable to the budget in an automated mode using the program "1C: Salary and personnel management 8".
In the current legislation Russian Federation There are two types of standard deductions for personal income tax.
Firstly, a deduction for the citizen himself (personal deduction) - in the amount of 3,000, 500 rubles. (signatures 1-2, paragraph 1, article 218 of the Tax Code of the Russian Federation). This deduction is not provided to all individuals, but only to some (“Chernobyl victims”, veterans, disabled people of groups I and II, etc.). A complete list of cases for granting personal standard tax deductions for personal income tax is given in Table 1.
Table 1
Standard deductions not related to the presence of children*
|
Deduction amount |
Comment |
|
|
Persons affected by radiation |
Radiation-related disasters at the Chernobyl Nuclear Power Plant (ChNPP); |
|
|
The following persons are entitled to a deduction in the specified amount: |
||
|
Disabled |
The right to a deduction in the specified amount is available to disabled veterans of the Great Patriotic War (WWII), as well as Disabled servicemen who became disabled groups I, II and III in the performance and duties military service; Disabled persons from among former partisans, as well as other categories of disabled persons, equated in terms of pension provision with the indicated categories of military personnel. |
|
|
The right to a deduction in the specified amount is given to persons with disabilities since childhood, as well as persons with disabilities of groups I and II |
||
|
Persons who took part in hostilities |
The following persons are entitled to a deduction in the specified amount: |
|
|
People who donated bone marrow to save lives |
A document confirming the right to a deduction can be a certificate from a medical institution confirming bone marrow donation (letter of the Ministry of Finance of Russia dated December 15, 2010 No. 03-04-06 / 7-302). |
|
|
Parents and spouses of dead military and civil servants |
The following persons are entitled to a deduction in the specified amount: So, for example, the parents of a serviceman who died in the line of military service in a combat area in the Chechen Republic are entitled to a standard tax deduction of 500 rubles. for each month of the tax period (letter of the Federal Tax Service for Moscow dated September 11, 2006 No. 28-11/80630). |
* See paragraph 1 of Article 218 of the Tax Code of the Russian Federation. If an individual is entitled to several of the deductions indicated in the table at the same time, one of these deductions is granted.
Secondly, citizens with children, spouses of parents, adoptive parents, guardians, trustees, adoptive parents are entitled to standard deductions. The deduction is given for each child under the age of 18. And also for children under the age of 24 if they are full-time students, graduate students, residents, interns, students, cadets (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
- 1 400 rub. per month - for the first child (deduction code - 114 *);
- 1 400 rub. per month - for the second child (deduction code - 115);
- 3 000 rub. per month - for the third and each subsequent child (deduction code - 116);
- 3 000 rub. per month - for each disabled child under the age of 18 (deduction code - 117);
- 3 000 rub. per month - for each disabled child of group I or II under the age of 24, if the child is a full-time student (student, graduate student, intern, intern) (deduction code - 117).
Note:
*hereinafter, the deduction codes from the reference book "Deduction Codes" are indicated in accordance with Appendix No. 3 to the order of the Federal Tax Service of Russia dated November 17, 2010 No. ММВ-7-3 / [email protected](As amended by the order of the Federal Tax Service of Russia dated December 6, 2011 No. ММВ-7-3/ [email protected]).
The standard tax deduction for a child must be provided in double the amount:
- single adoptive parent;
AT this case deduction codes 118, 119, 120, 121 apply (depending on whether the deduction is for the first, second, third child, disabled child or student over 18).
The current legislation of the Russian Federation also provides for the possibility of one parent (adoptive parent) refusing the deduction in favor of the other (see below the section of the article “An application was received about the refusal of the employee’s spouse from the deduction”). In this case, deduction codes 122, 123, 124, 125 apply, depending on whether the deduction is provided for the first, second, third child, disabled child or student over 18 years old.
The tax deduction for a child is provided until the income of the taxpayer-employee, calculated on an accrual basis from the beginning of the tax period - the calendar year - reaches 280,000 rubles. (Article 218 of the Tax Code of the Russian Federation).
A distinctive feature of standard tax deductions is the possibility of providing them to one individual for several reasons at once.
In the 1C: Payroll and HR 8 program, standard tax deductions are stored in the directory Payroll calculations -> Reference books -> Personal income tax deductions(Fig. 1). Let's consider several situations related to the provision of standard tax deductions for personal income tax to citizens, which often raise questions from practitioners.
Rice. one
The deduction does not apply from the beginning of the year
The correct application of standard tax deductions for personal income tax is impossible without answering the questions from when to apply the deductions:
- since the beginning of the year;
- from the date of employment;
- from the month of receipt of the application for the deduction.
In letter No. 03-04-05/1-551 dated 08.08.2011, the Ministry of Finance of Russia explained that standard personal income tax deductions are provided to the taxpayer by one of the tax agents that are the source of income payment, at the choice of the taxpayer on the basis of his written application and documents confirming the right to such tax deductions (clause 3 of article 218 of the Tax Code of the Russian Federation). If the taxpayer's eligibility for the standard tax credit has not changed, there is no need to reapply.
Thus, if we are talking on the continuation of the provision of a personal deduction or a deduction for a child under the age of 18, the tax deduction is applied starting from January of the current year without additional documents. This rule applies if other deduction conditions are met. In particular, with regard to the deduction per child, we are talking about following conditions: the age of the child is less than 18 years and the income of the taxpayer since the beginning of the year has not exceeded 280,000 rubles.
If we are talking about a deduction for a child under 24 who is studying full-time, we recommend that you additionally request a certificate from educational institution, confirming that the child is still enrolled in this educational institution (for more details, see the section of this article “The employee’s child did not pass the session”).
If an employee is hired in the middle of the year, deductions should be provided from the month of employment. At the same time, for the correct provision of the deduction for the child, a certificate from the previous tax agent will be required: the deduction for the child is provided until the income calculated on an accrual basis from the beginning of the year does not exceed 280,000 rubles. (paragraph 17, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).
2-NDFL certificates must be submitted from all previous places of work from the beginning of the tax period (calendar year).
In the program "1C: Salary and personnel management 8", a certificate from the previous place of work must be entered in the form of a directory Individuals by clicking on the button personal income tax to Data entry for personal income tax on the bookmark Income from previous jobs(Fig. 2).
Rice. 2
Here in the field Organization data the organization in which this certificate will be taken into account is indicated if the employee works in several organizations. If he is accepted by only one company, then its name will be substituted by default.
Quite often, practitioners have a question: is it possible to provide a standard deduction if the employee does not have a certificate in the form of 2-NDFL from a previous employer. In such a situation, a deduction is possible only if a person has not worked since the beginning of the year. This fact can be confirmed, for example, by a copy of the work book.
Otherwise, the following must be taken into account. One of the documents that confirms the right of an employee to a tax deduction for a child (if he started working in an organization not from the beginning of the year) is a certificate in form 2-NDFL from a previous employer.
If there is no certificate, then the employer is not entitled to provide such a deduction to the employee (see, for example, the resolutions of the Federal Antimonopoly Service of the Volga District dated 09.10.2008 No. A12-55 / 08, the West Siberian District dated 05.12.2006 No. Ф04-7924 / 2006 (28822- A46-27), No. F04-4697/2006(24695-A46-27) of 27.07.2006 and No. F04-1436/2006(21704-A46-7) of 20.04.2006).
In fairness, it should be noted that there is arbitration practice confirming the legitimacy of granting deductions without a 2-NDFL certificate from a previous employer (see, for example, resolutions of the Federal Antimonopoly Service of the Moscow District dated March 17, 2009 No. KA-A40 / 1343-09, dated October 24, 2006 No. KA-A40/10310-06, Northwestern District No. A56-2606/2008 dated October 30, 2008, No. A05-3035/2006-31 dated August 14, 2006, No. F09-9786/06-S2 dated November 7, 2006, and No. F09-1344/05- dated April 14, 2005 AK, Central District dated October 18, 2005 No. A14-2305-2005 / 70/10 and dated June 1, 2005 No. A54-5096 / 04 C8). However, to be guided by this position is risky, the likelihood of disputes with inspectors is extremely high.
If during the year the status of an employee has changed (he had a child or a citizen became disabled), the deduction should be provided from the month the application for the deduction was submitted. At the same time, if for some reason the application did not reach the accountant in time, then during the tax period it is necessary to take into account this application. Recalculation of deductions and personal income tax in the program will occur automatically in the billing period for previous months, starting from the month from which the user sets the application of deductions in the program.
The use of deductions in the program should be indicated in the form of the reference book Individuals by clicking on the personal income tax button to Enter data for personal income tax on the Deductions tab (Fig. 3).
Rice. 3
The deductions are applied from the date and in the organization specified in the Apply deductions field. If this field is not filled in, information about the rights to deductions is not reflected in the calculation of personal income tax.
In the Eligibility for standard deductions for children field, you can specify the end date for the eligibility. It is recommended to set the date of reaching the age of 18 or the date of the next request for a certificate from the university.
A citizen can issue an application in any form (see sample application form No. 1).
Application Form No. 1
|
Head of the organization STATEMENT When determining the tax base for personal income tax, I ask you to provide me with the following monthly standard tax deductions from "____" ______________ 201___: 1. In accordance with sub. 2 p. 1 art. 218 of the Tax Code of the Russian Federation in the amount of 500 rubles. Documents confirming the right to deduction are attached: A copy of the certificate confirming bone marrow donation. 2. In accordance with sub. 4 p. 1 art. 218 of the Tax Code of the Russian Federation in the amount of 3,000 rubles. (for the fourth child - Anna Andreevna Alekseeva, born on August 12, 1999). Documents confirming the right to deduction are attached: Copies of birth certificates of children: the second - Alekseev Ilya Andreevich; third - Evseev Ivan Antonovich; fourth - Alekseeva Anna Andreevna. I am enclosing certificates in the form 2-NDFL from previous places of work in the current year. |
The age of the child is important to confirm the right of the parent to receive the deduction for this particular child. The sequence of birth of children (first, second, third) does not change due to the fact that the eldest child has died or has reached the age after which the standard deductions for him are not provided to parents. He is still the eldest (first), and the rest of the children remain, respectively, the second and third child.
Signed a lease agreement with an individual
Income received by a citizen under a lease agreement is subject to personal income tax. In this section, three different situations should be considered:
- the tenant is the only tax agent paying income to the citizen (for example, if the lease agreement is concluded with a pensioner);
- the lease agreement is concluded with an employee of the organization;
- a lease agreement is concluded with a person who works in another place under an employment contract.
If the contract is concluded with an individual who, in addition to rent, does not receive other income, the following must be taken into account. The features of granting standard tax deductions to the lessor are explained in the letter of the Ministry of Finance of Russia dated 12.10.2007 No. 03-04-06-01/353. If during the tax period income is paid to an individual not every month, but, for example, only twice, the standard tax deduction can be provided for all months of the tax period preceding the payment of income, until the maximum income amounts calculated on an accrual basis from the beginning of the tax period are reached, above which standard tax deductions are not available. Thus, the right to deduction is retained during the tax period - the calendar year. The deduction for the current month and the deduction for the previous month (when the person did not receive income) are summed up.
If the contract is concluded with an employee of the organization, deductions are not provided separately under the contract.
Example 1
Consider sequentially the order of reflection of these events in accounting in "1C: Salary and personnel management 8". To hire an employee in the program, you can use the Hiring Assistant or the Hiring document.
You can enter information about standard tax deductions either from the directory Individuals(menu Enterprise -> Individuals), or from the directory Employees(menu Enterprise -> Employees). Information about standard tax deductions is indicated in the program in the form Data entry for personal income tax(menu Enterprise -> Employees-> section tax deductions, Taxpayer status-> field Standard) or by the personal income tax button from the directory Individuals.
Document Data entry for personal income tax consists of several parts. Part in this case is not completed. The employee did not provide documents confirming his right to a personal deduction of 3,000 rubles. or 500 rubles. (not a disabled person, a person affected by radiation, etc.)
You can reflect in the program the data on the deduction that is provided to Ivanov as follows. Bookmark deductions in the tabular section Eligibility for standard deductions for children inserting a new line on the button Add. In props Period date is indicated - 01/01/2013. Since January, the employee has the right to deduction.
Let us consider in more detail the procedure for specifying the end date for the provision of the deduction. The restriction that determines the age of the child, upon reaching which the parent loses the right to the deduction, is established by paragraph 12 of clause 4 of Article 218 of the Tax Code of the Russian Federation - 18 years or 24 years - if the child is a full-time student, graduate student, intern, intern, student or cadet. In this case, the child of the employee is 10 years old and it is not known where he will study after school. Therefore, we apply the first of these age criteria - 18 years. As a general rule, the deduction is granted until the end of the calendar year in which the child reaches 18 years of age. This procedure is provided for in paragraphs 11 and 12 of subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation. Therefore, the end date for the provision of the deduction is 12/31/2021.
In props Code and number of children the fact of the right of an individual to the corresponding type of deduction was recorded ( Apply or Do not apply), in the other two columns - the deduction code that is applied and provided to this employee, depending on the priority of the child and the number of children dependent on the employee, for the content of which a deduction with the specified code should be provided. In our example, the code 114/108 is for the first child and the number of children is 1.
In props Base the document on the basis of which the standard deduction is provided is indicated. In our example, the birth certificate.
In order for the standard tax deductions, the right to which is reflected in the upper part of the form, to be provided when calculating personal income tax, it is necessary to enter data in the tabular part Application of deductions. By button Add The data on the application of deductions is filled in automatically. After registration of standard deductions for a child in the manner considered, with the monthly calculation of Ivanov's wages (other taxable income), personal income tax will be calculated using a deduction of 1,400 rubles. per month (until the employee's income, calculated on an accrual basis from the beginning of the year, does not reach 280,000 rubles).
In April 2013 Ivanov's deductions will be provided as follows. First, his total income for the month will be calculated. Subject to the full working out of the month, income subject to personal income tax will be equal to: 30,000 rubles. + 10 000 rub. = 40,000 rubles. The amount of VAT will be:
(40,000 rubles - 1,400 rubles) x 13% \u003d 5,018 rubles.
There is no separate deduction for rental income.
Consider another situation:
Example 2
Establish specific reasons for the provision of standard tax deductions to an individual by two or more tax agents during one tax period, as well as identify, as possible consequences, the fact that a person has committed a tax offense, expressed in the incomplete payment of personal income tax by this individual, or the fact that a tax agent has failed to fulfill its obligation to withholding and transferring tax to the budget tax authority has the right in the course of tax control through tax audits, obtaining explanations from taxpayers and tax agents. As specialists of the regional Federal Tax Service emphasize, both a citizen and a citizen can be found guilty of such an offense. tax agent(see, for example, http://www.r59.nalog.ru/fl/fl_ndfl/fl_nal_v/standvich59/3712169/).
An employee has a disability
A disabled person is a person who has a health disorder with a persistent disorder of body functions, caused by diseases, the consequences of injuries or defects, leading to a limitation of life and causing the need for his social protection (Part 1, Article 1 of the Federal Law of November 24, 1995 No. 181-FZ) . Recognition of a citizen as a disabled person is carried out during a medical and social examination in the manner established by Decree of the Government of the Russian Federation of February 20, 2006 No. 95 “On the procedure and conditions for recognizing a person as disabled”. A citizen recognized as disabled is issued a certificate confirming the fact of the establishment of disability, indicating the group, as well as an individual rehabilitation program.
From the month in which a person received a disability of group I or II, he can exercise the right to a standard personal income tax deduction in the amount of 500 rubles. (subject to providing the employer with a certificate and an application for a deduction). There are no norms on the maximum amount of income limiting the right to this deduction in the current legislation of the Russian Federation. The deduction must be given regardless of the amount of income.
Example 3
In the program "1C: Salary and personnel management 8", information on the standard personal deduction should be reflected in the form Data entry for personal income tax(menu Enterprise -> Employees -> section Tax deductions, Taxpayer status-> field Standard) in the following way. Bookmark deductions in the tabular section Right to a personal standard deduction inserting a new line on the button Add. In props the date the date is indicated - 01.02.2013.
In props The code code 104 is indicated (disabled person of group II). In props Base- a document on the basis of which a standard deduction is provided - a certificate of disability.
It should be noted that filling in the details Base is not mandatory. Relevant information is indicated, if necessary, to optimize the search for documents (for example, in the case of verification by tax inspectors).
The disability group may be revised. For example, an employee with a disability of group II, who received a deduction of 500 rubles during the year, after reviewing the disability group (assigning disability of group III), ceases to receive a deduction.
Filling in the details Base will allow the accountant to control this issue in the future and promptly request from the employee a document confirming the right to deduction.
Next button Add the lower section of the document is filled with data Application of deductions. If you do not complete the deduction application data, no deductions will be provided even though the deduction eligibility information is entered.
Newly hired employee is a single parent
As we indicated above, the deduction for the child must be provided in double the amount:
- unmarried single parent (adoptive parent);
- single adoptive parent;
- sole guardian (custodian).
The status of "single mother" is not always identical to the status of "single parent".
If a newly hired employee asks for a double standard child allowance, the following should be kept in mind.
A parent (guardian, custodian) is recognized as the only one if:
- the second parent (guardian, trustee) has died;
- the second parent (guardian, custodian) is recognized by the court as missing or dead;
- the father is not listed on the child's birth certificate;
- the paternity of the child has not been legally established;
- only one guardian (custodian) has been appointed as the body of guardianship and guardianship of the child.
Not a single parent, in particular:
- mother or father who had a child outside of a registered marriage, if paternity is established;
- the mother or father of the child, if one of the parents is deprived of parental rights;
- a single parent (if he is not the only one), regardless of whether he married or not, whether the child is adopted (adopted) or not by the spouse in a new marriage.
Thus, the fact that a woman gave birth to a child without being in a registered marriage does not affect the procedure for granting a deduction.
To qualify for the standard double tax deduction, the single parent must submit a copy of the child's birth certificate, a copy of the passport, and other supporting documents (see Table 2).
table 2
Documents confirming the right to a standard deduction for personal income tax per child in double size*
|
No. p / p |
Situation |
A document confirming the right to a double deduction |
Comment |
|
Second parent died |
Copy of death certificate of other parent |
You do not need to notarize a copy |
|
|
Other parent declared missing or deceased |
Extract from the court decision on the recognition of the second parent as missing or dead |
A citizen is recognized as missing at the request of interested persons by the court in the manner prescribed by Chapter 30 of the Code of Civil Procedure of the Russian Federation (Articles 276-280). The condition is the absence at the place of residence of the citizen of information about the place of his stay during the year. The condition for recognizing a citizen as dead (clauses 1 and 2 of article 45 of the Civil Code of the Russian Federation) is the absence of information about his place of residence at his place of residence for 5 years. The legislation also establishes special deadlines: |
|
|
Paternity not established |
A copy of the birth certificate of the child, in which there is no information about the father of the child (a dash is put in the corresponding column). Certificate of the birth of a child, compiled from the words of the mother at her request (is the basis for entering information about the father in the birth certificate). |
For children born before 1999, instead of a certificate, another similar document issued by the registry office must be submitted |
|
|
The child has a sole guardian or trustee |
Act of the body of guardianship and guardianship on the appointment of a guardian or custodian |
If the guardian or custodian marries, the standard deduction does not change and remains double. This is because the spouses of guardians or trustees are not entitled to deductions in relation to children in care. In other words, guardians and trustees do not “pass on” one of their two deductions to their spouses. At the same time, as an exception to the general norm, the body of guardianship and guardianship, when arranging for the upbringing of children left without parental care, based on the interests of the child, may appoint several guardians or trustees. In this case, the right to standard deductions arises for each of them, but only in a single amount. Similar explanations can be found on the websites of the regional FTS (see, for example, http://www.r59.nalog.ru/fl/fl_ndfl/fl_nal_v/standvich59/3888265/). |
Note:
* See letters of the Ministry of Finance of Russia dated July 19, 2012 No. 03-04-06 / 8-206, dated May 23, 2012 No. 03-04-05 / 1-657, dated August 12, 2010 No. 03-04-05 / 5-449 .
The fact that parents are divorced or one of the parents is deprived of parental rights does not mean that the child does not have a second parent, that is, the child has a single parent, therefore, if one of the parents is deprived of parental rights, the other parent does not have the right to receive a double tax deduction established by subparagraph 4 paragraph 1 of Article 218 of the Tax Code of the Russian Federation. At the same time, the mother cannot be recognized as the only parent, including if the spouses are divorced and the location of the father is not established. The fact of the parent's marriage, provided that the child is not adopted, does not affect the status of a single parent in any way.
The child of the employee did not pass the session
Subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation provides that:
- up to 18 years of age, deductions are provided regardless of whether the child is studying or not;
- up to 24 years of age, deductions are provided if the child is a full-time student (graduate student, intern, intern, student, cadet).
Actually, the very fact of not passing the session does not affect the procedure for providing standard personal income tax deductions for the child. An employee's child may be transferred to a second year of study. He can take academic leave, during which deductions are provided to the parent in the general manner.
The fact of expulsion of an employee's child from an educational institution has legal consequences. If the child completes his studies before he turns 24 (this also applies to the situation when the child was expelled from the university for some reason), there will no longer be grounds for granting a deduction (letter of the Ministry of Finance of Russia dated 12.10.2010 No. 03-04 -05/7-617). And the parent will lose the right to the deduction starting from the month following the one in which the education ended. For example: if the child has been expelled since June, already since July, and not after the end of the holidays in September, the accountant must reflect in the program the termination of the deduction.
In practice, the following situation is possible: in January, the employee submitted a certificate from the educational institution confirming that the child is studying full-time. The accountant provides the deduction until the end of the year and finds out that the child was expelled from the educational institution in June. Personal income tax will have to be withheld from subsequent income. The deduction is illegal.
To avoid this problem, the employer may oblige employees to provide certificates of children's education twice a year - in January and September.
If a child who has studied full-time since the beginning of the year, after failing exams, is transferred to the evening (part-time) department, his parent loses the right to a deduction from the beginning of distance learning. However, there is no need to recalculate the tax for full-time study periods. The use of standard deductions per child for this period is legal. Similar explanations can be found on the websites of the regional departments of the tax service.
For example, the specialists of the Federal Tax Service for Perm region comments on a similar situation. In January - March, the student studied in part-time (evening) form of study, and from April until the end of the year - in full-time form of study. In this case, the tax authorities indicate that parents are entitled to receive a standard tax deduction from April onwards.
An application was received on the refusal of the spouse of the employee from the deduction
A double deduction may be granted to one of the parents (adoptive parents) of their choice, if the second parent (adoptive parent) has refused the deduction in writing (paragraph 16, subparagraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation). If the spouse of the employee is not the parent of the child (for example: we are talking about a child from a previous marriage), it is not necessary to accept documents to refuse the deduction and provide a double deduction. This section will focus on the situation when the spouse of the employee, who is the second parent of the child, refuses the deduction.
See Table 3 for the documents required to provide a double deduction.
Table 3
Registration of refusal of the standard deduction for the child in favor of the second parent
|
Who draws up the document |
Title of the document |
When buying real estate, employees have the right to apply to their organization for a property deduction. How to issue this deduction in the program "1C Accounting 8" ed. 3.0 we will consider in this article.
To receive a deduction in his organization, an employee must submit an application along with a notice issued by the IFTS. On the basis of the submitted documents, a property deduction is issued in the program.
To complete this task, we need the “Salary and Personnel” tab. In the section "personal income tax" we find the item "Application for deductions" and click on it. In the journal of applications that opens, click the "Create" button and then select "Notice of the right to a property deduction."
In the new notification, we need to select the employee for whom the deduction is issued. Then we need to specify the tax period and the period from which this deduction will be applied.
Below you should indicate the amount of the deduction and enter data on the right to deduction upon notification: its number, date and IFTS in which the employee received the notification.
After we make a notification, it will be saved in the journal of documents for deductions.
Thus, when we calculate wages for an employee who is entitled to a property deduction, the program will automatically take it into account when calculating personal income tax. The transfer of the deduction to the following months will be carried out until it is fully used.
In the program, you can also view deductions using a universal report. To do this, use the "Reports" tab, then go to the "Standard Reports" section and select "Universal Report" there. In it, we need to specify the period and select the accumulation register "Property deductions (personal income tax)". If necessary, you can customize the report by clicking on the "Show settings" button, and then on "Generate". As a result, a report will be created that will reflect changes in property deductions for each month.
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The article contains comprehensive information about what a tax deduction for children is in 2019: application form, how much deduction per child, deduction limit, deduction codes per child, double deduction in favor of one of the parents who is eligible for this type standard tax deductions How to take advantage of child tax credits.
Tax deduction for children: what is it and who is eligible for the deduction in 2019
The procedure and amounts for granting a tax deduction for children are regulated by article 218 of the Tax Code of the Russian Federation. You can read detailed information about what it is in the corresponding article. In relation to deductions for a child, this is the amount from which 13% of income tax (PIT) is not withheld.
Important! If the spouses have a child from previous marriages, then the common baby will be considered the third.
The 2019 standard child tax credit is for each child:
- under the age of 18;
- for each full-time student, graduate student, intern, student, cadet under the age of 24 (the refund amount is not more than 12,000 rubles).
The right to a refund is lost in the following cases:
- adulthood (or graduation from an educational institution after the age of 24);
- official marriage of the child;
- his death.
Amounts and deduction codes for children in 2019
The deduction for children is valid until the month in which the taxpayer's income, calculated on an accrual basis from the beginning of the tax period (new year), exceeded 350,000 rubles.
- For the first child (code 114) is 1,400 rubles;
- For the second child (code 115) - 1,400 rubles;
- For the third child (code 116) and subsequent ones - 3,000 rubles;
- For a disabled child in 2019 (code 117) - 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.
Please note that the indicated amounts in rubles are not the amount that you can return, but the amount from which 13% tax is not withheld. For example, if a citizen of the Russian Federation has three children under the age of 18, the amount of the benefit for him will be (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles. monthly.
In the same amount, the second parent (guardian) has the right to receive a deduction at the same time if he has taxable income.
Let's look at an example:
In January 2019, Ivanova's salary was 38 thousand rubles. If there are two healthy minor children, she is entitled to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).
From the January salary of Ivanova, 13% of personal income tax will be withheld 4186 rubles. Calculated using the following formula: 35,000 (salary) minus 2,800 (tax deduction) * 13%.
If Ivanova did not have children, then 13% would be withheld from the full salary: 35,000 * 13% \u003d 4,550 rubles.
Thus, it was possible to save 364 rubles.
Required Documents to Claim Child Tax Credit
Usually, the employer independently submits the necessary data to the tax service for issuing a deduction for the employee's children. In this case, no tax will be withheld from these amounts, and in order to receive a tax deduction for children in 2019, you must provide the employer with the following documents:
Important! If the applicant works officially in several places, then the benefit is provided only with one employer.
FAQ on applying for a standard tax deduction for children in 2019:
The employer has the right to provide a deduction for the child from the beginning of the year, regardless of the month in which the application for its receipt was submitted and all the necessary documents were collected.
The amount of tax deductions should be determined based on the total number of children of the taxpayer, including those for whom tax deductions are not provided. This applies not only to natural children, but also those in guardianship or care, adopted children, stepdaughters and stepchildren.
Important! When calculating the average per capita income for each family member, for example, to receive benefits for the firstborn, income is taken into account in its entirety (before the tax deduction is applied).
If the parents are divorced or in a civil marriage
If there is no marriage between the parents of the child, then it is possible for the second parent to receive a deduction upon providing a document confirming that the child is on the taxpayer's support. For example, it could be:
- certificate of registration of the child at the place of residence of this parent;
- notarial agreement of parents on the payment of alimony;
- a copy of the court decision, which contains an explanation of who the child lives with.
Double child allowance for single parent
The legislation does not define the concept of “single parent”, however, as the Ministry of Finance notes, the parent is not the only one if the marriage between the parents of the child is not registered. The absence of the second parent of the child can be confirmed by one of the following documents:
- birth certificate, which lists one parent;
- certificate of the registry office that the second parent is entered in the birth certificate according to the mother (form 25);
- death certificate of the other parent;
- a court decision declaring the other parent missing.
Features and Changes (2019)
The tax deduction for a disabled child in 2019 is cumulative. This means that parents will be able to receive a standard disability deduction (from 6 to 12,000 rubles) plus a child deduction, depending on how the child with disabilities appeared in the family - first, second, third or subsequent. Thus, the amount of the deduction increases by 1.4 to 3 thousand rubles.
Important! If a child has a disability group 1 or 2, then parents can receive benefits until their son or daughter turns 24 (with group 3 - up to 18 years).
Another innovation was that now you can only apply for the deduction to the employer. Neither the tax nor the social services accept the population on this issue. The exception is cases of non-provision of a deduction by the employer or its provision in a smaller amount than it should be. In this case, the taxpayer has the right to independently apply to the tax authority for registration (recalculation) of payments.
It is important to recall the following nuances.
- The last 12 months are taken for calculation, but if the employee did not find a job at the beginning of the year, then his taxable income from the previous place of work is taken into account.
- If the tax was partially withheld from the payment received, then only the part from which tax deductions were made is taken. So, when issuing financial assistance in the amount of 10 thousand rubles, only 6 thousand are subject to personal income tax, so for the calculation you should take not ten, but six thousand.
- With an internal combination, the total income for all positions is considered, with an external one - only income for the main place of work.
- If the income exceeded the allowable limit of 350 thousand, this is an excellent reason to refuse in favor of the other parent.
The government has several innovations in the future, but whether they will be implemented is still unknown:
- a tenfold increase in the maximum tax deduction by 10 times for large families;
- with a salary of less than 30 thousand rubles. – full exemption from personal income tax
The amount of the tax deduction for children in 2019 can range from 1400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. Although at the end of 2017 the deputies wanted to consider additional benefits for the standard tax refund for large and low-income families, the issue is still in limbo.
Current standard deductions and to whom they are provided.
The organization must provide standard tax deductions to their full-time employees, as well as those working under civil law contracts, if such an employee submits an application for a deduction.
Standard tax deductions reduce the amount of income subject to income tax individuals at a rate of 13%.
If an employee works in several organizations, then the deduction is provided only in one of them. In this case, the employee decides independently in which of the organizations he will receive the deduction.
Until January 1, 2012, all employees were granted a personal tax deduction of 400 rubles, but this has now been cancelled.
Since January 2013, employees have the right to deductions for minors(or full-time students under 24) in the amount of 1,400 rubles for the first and second child, and 3,000 rubles for the third child.
The per child deduction applies until the end of the year in which the child reaches the age of 18 (or 24).
Starting from the month in which the total annual income of the employee exceeded 280,000 rubles, deductions for children are not provided.
A double "child" deduction is granted to a single unmarried parent if he is officially recognized as the only one or is a widow (widower).
There are also personal deductions of 500 and 3000 rubles, valid for certain categories of workers.
The right to deduct 500 rubles in accordance with subparagraphs 1.paragraph 1 of article 218 of the Tax Code of the Russian Federation have:
- Heroes of the Soviet Union or the Russian Federation;
- awarded the Order of Glory of three degrees;
- disabled since childhood;
- disabled people of I and II groups.
The right to a deduction in the amount of 3000 rubles are:
- victims at nuclear facilities as a result of radiation accidents and nuclear weapons tests;
- invalids of the Great Patriotic War.
The procedure for entering standard deductions in 1C Salary and Human Resources.
To enter standard tax deductions for an employee, you need to open the "Individuals" directory (link on the desktop tabs "Enterprise" and "Personnel Accounting" or through the main menu of the program -> "Enterprise" -> "Individuals").
We find the necessary employee, open the form of the directory element. In the top panel, click on the "NDFL" button.
The data entry form for personal income tax opens.
Entries are entered into the table “Right to a personal standard deduction” if the employee is entitled to a deduction of 500 or 3000 rubles.
The table "Eligibility for standard deductions for children" enters data on the deductions granted for children.
Enter a new line using the Add button. In the "Period from" column, the system itself substitutes the date corresponding to the beginning of the month in which we enter the data. The date can be adjusted if necessary.
Attention! Since the personal income tax deduction code for the second child differs from the first, despite the fact that the deduction amounts are the same and the “Number of children” column is provided, it is more correct to enter each child on a separate line.
Below is the table "Application of deductions". Here you need to enter a line with the start date for applying the deduction and the organization in which the deductions are applied.
If the database maintains records for several organizations, and the employee transferred to work in one of these organizations, then confusion may arise in the application of deductions, since there is one individual in the database (and there are several employees). In this case, it is important to add a row to the "Application of deductions" table indicating the other organization and the period from which the deductions are applied in the other organization. The information entered in the table "Eligibility for standard deductions for children" is left unchanged.
Non-standard situations with standard deductions.
The Letter of the Ministry of Finance dated 07.06.2013 No. 03-04-05 / 21379 clarifies the issue of granting a deduction for a child to a woman whose spouse has two (or more) children from her first marriage, and for a woman the child is the first.
If the children from the previous marriage of the spouse are on his support (regardless of whether they live with him), then his wife also has the right to a deduction in the amount of 3,000 rubles, i.e. like a third child.
I myself have two children, and my husband has two children from his first marriage.
Thus, for the first child, I am given a deduction with code 114/108 (for the first child), and for the second - a deduction with code 116, as for the third child, despite the fact that for me this child is the second.
And the deduction entries in my case would look like this:
So in the program 1C Payroll and Human Resources 8 introduced information about standard tax deductions.
When withholding personal income tax at a rate of 13%, all employees are entitled to deductions, we will analyze how standard deductions are provided and reflected in the 1C Accounting 8 ed. 3.0.
The provision of standard personal income tax deductions is regulated by Chapter 23 of the Tax Code of the Russian Federation. These deductions can be divided into two groups: personal deductions (currently available only to certain individuals) and deductions for children (provided to those individuals who have children).
Standard deductions were also discussed in.
Now there are two types of personal deduction:
- 3,000 rubles, the list of individuals to whom it is provided is specified in subparagraph 1 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation. For example, these are people who suffered at nuclear facilities as a result of nuclear weapons tests and radiation accidents, or who were disabled during the Great Patriotic War, etc.
- 500 rubles, the list of individuals who are entitled to it is indicated in subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation. For example, these are Heroes of the Soviet Union or the Russian Federation, persons awarded the Order of Glory of three degrees, persons who have been disabled since childhood, etc.
The deductions for children are provided in the following amounts:
1,400 rubles for the first child and the second child
3,000 rubles for the third and each subsequent child
3,000 rubles for each disabled child under the age of 18 and for each disabled child of group I or II under the age of 24 if the child is a full-time student (student, graduate student, intern, intern).
The amount of the deduction is doubled for each child of a single parent (including a foster, guardian, custodian, adoptive parent).
According to the general rules, the deduction is granted for a child under the age of 18 or up to 24 years, in the case of full-time education. The deduction is due until the end of the year in which the employee's child turns 18 or 24 years old. If education is completed before the child turns 24, the standard deduction ceases from the month following the month in which the education ended.
All deductions are provided on the basis of an employee's application, to which documents are attached that give the right to a deduction (child's birth certificate, certificate from an educational institution, etc.).
Providing standard deductions in 1C Accounting 8 ed. 3.0
In order for the program to provide standard deductions, it is necessary for each employee to fill out an “Application for personal income tax deductions”, located on the “Salary and personnel” tab in the “personal income tax” section. At the top of the document, the employee to whom deductions are provided, and the month from which they are provided, is indicated.
In the central part, deductions for children are indicated, and in the lower part, personal deductions of the employee, if he is entitled to them.
