Standard Child Tax Credit 114 and 115 in 2021

• child, incl. adopted, less than 18 years old;
• a child who is a student, postgraduate student, cadet, less than 24 years old;
• deductions are made until the parent’s annual income exceeds 350 thousand rubles;
• each spouse, including the guardian, has the right to use tax deductions (code 114 and 115);
• the employee issues a double refund if the spouse does not use this opportunity.

Payment amount

The amounts of compensation today are fixed by law and depend on family conditions:

• 1400 rubles: for the first child, standard tax deduction ( code 114 );
• 1400 rubles: for the second ( code 115 );
• 3000 rubles: for the third ( code 116 );
• 12 thousand rubles: for a disabled person ( code 117 ).

The amounts of standard tax deductions are fixed by law.
You can apply for tax deduction 114, the amount of which is the same for the second child, through the employer or the tax authority.

"Children's" deduction

Income tax refunds for parents with children have the following nuances:

• It is due to both the father and the mother, who works officially and regularly transfers personal income tax in the amount of 13 percent.
• If one of the parents does not work, is on maternity leave, or is registered with the employment center, he is not entitled to a deduction.
• One of the parents can receive the entire refund amount if the other one writes a waiver of his right to a deduction.
• In addition to parents, guardians of children, trustees (from the child’s 14th birthday until adulthood or graduation), as well as adoptive parents can receive such assistance from the state.
• The maximum possible deduction amount is 280 thousand rubles. Once this amount is returned to the applicant, he will no longer be entitled to any income tax refund.
• The number of children also matters: the more there are, the higher the refund amount for the next child will be. Moreover, all children in the family are taken into account, even adults who are not entitled to a tax refund.

In 2015, the following amounts of tax benefits for children were established:

• the first and second child in the family can count on a deduction of 1,400 rubles;
• if there are a third and subsequent children, parents can count on a deduction of 3 thousand rubles;
• an additional benefit is established for a disabled child - 3,000 rubles.

Special tax incentives

Tax deductions code 104 and 105 differ from 114 and 125 in the list of categories to which they are provided and the amounts to be accrued.

List of codes: https://mvf.klerk.ru/f1otchet/2ndfl_pril2_3.htm

Thus, the following can count on tax compensation in the amount of 500 rubles:

• heroes of the USSR;
• heroes of Russia;
• WWII participants, incl. civilians or those who took part in the defense of cities without being part of the Soviet Army;
• those who were in Leningrad during the siege;
• WWII heroes, combatants;
• prisoners, concentration camp prisoners, incl. being children;
• disabled people;
• persons exposed to radiation sickness when providing assistance in nuclear accidents;
• persons evacuated from Chernobyl who were exposed to radiation;
• participants in combat operations in Afghanistan.

How to get a child benefit?

You can receive a standard child tax deduction (code 114 or 115) at your place of official employment. The required package of documents is submitted annually. If the applicant receives a double deduction (if one of the parents refuses in writing), documents and certificates will need to be submitted monthly.

The following list of documents will be required:

• an application addressed to the employer requesting a refund;
• applicant's passport;
• birth certificate of all children and marriage;
• certificate 2-NDFL about income level;
• a certificate from the child’s place of study, if he is already 18 years old.

If the employer does not make a refund or the applicant did not manage to exercise his right on time, documents must be submitted to the tax authority at the place of residence. In addition to basic documents and certificates, you will also need a completed tax return. It includes all income other than wages received by the applicant during the year in which the deduction is due.

It could be:

• income from the sale of movable and immovable property;
• profit received from performing one-time services or work under civil contracts;
• rent for rental housing and so on.

The legislation states that the taxpayer who is supporting a minor can receive a deduction (Article 218 of the Tax Code). If the child does not live in Russia, the application for a deduction must also be accompanied by the submission of supporting certificates from the state in which the minor is located.

This could be an agreement on the payment of alimony, a court decision or a writ of execution, a copy of a civil passport with a stamp on the marriage of the spouses, a marriage certificate, a certificate from the Housing Office about the joint residence of the family with the child.

Deductions for children

The Russian Tax Code implies the provision of tax benefits to parents and guardians, as well as to those who have formalized guardianship. We are talking about a situation where there are dependent minor children (under 18 years of age) or those receiving full-time education (up to 24 years of age)

.

Depending on the number of children, actual health, and the presence of parents, codes 114 – 125 were applied to deductions for the child.

Important! Today, the codes for the deductions discussed have changed. However, the standard tax refunds themselves remain, but under different numbers.

The benefit allows you to reduce an individual’s losses when calculating personal income tax by a certain amount. The interval is 1 400 – 12 000

rub. You can read more about this here (4th subparagraph 1 of Article 218 of the Tax Code of the Russian Federation - “Standard tax deductions”). This article reflects current realities regarding the benefits that citizens, including parents, can receive for their child.

Note 1.

See below for the latest new codes. All of them are tied to certain family situations. The changes themselves were intended to specify certain aspects of the provision of deductions for children.

Reflection of deductions in certificates

The most common are deductions for children, first and second, which are displayed in the documentation with the corresponding codes:

• Code 114 - in the 2-NDFL certificate, this code means that the tax deduction is based on the first child who has not yet turned 18/24 years old.
• Code 115 indicates that the refund is made to the parents of the second minor child, a student. Students are subject to the following requirements: training is carried out on a paid basis in an institution of any level of accreditation - institute, university, technical school, and so on.

If the deduction code is incorrectly indicated, the applicant may be refused to provide it or the calculation will be made incorrectly: the taxpayer will receive less tax or will be charged a surplus. In this situation, the employer tax agent is responsible. If an error is detected, he is obliged to notify his employee within 10 days of the fact that the code has been entered incorrectly.

If an overpayment is detected, the excess amount will be deducted from the employee's salary. The unpaid deduction amount will be credited to the applicant's bank account, and in case of delay in payment, a penalty will be charged for each day of delay.

Registration of a tax deduction under code 114 or 115 is a fairly simple and not labor-intensive procedure, especially if it takes place at the place of work of the child’s parents or one of them. It can only be used by a citizen of the Russian Federation who has resident status - officially residing in the country for at least 183 days a year.

New codes

As of January 2021, deductions 114–125 are no longer relevant. Instead, codes 126–149 are provided. They more fully reflect the family situation of the parents. Deduction 114, which was previously applied to adoptive and natural parents, trustees, guardians of the child, has now been replaced by codes 126 and 130.

• 126 are provided to natural parents and adoptive parents of the first child or student;
• 130 will be provided to adoptive parents, as well as to persons who have taken custody of the child (trustees, guardians).

Nuances of calculation and design

The tax deduction for a disabled child in 2021 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 came into the family - first, second, third or subsequent.

Thus, the amount of the deduction increases by an amount from 1.4 to 3 thousand rubles.

If a child has a disability group of 1 or 2, then parents can receive benefits until the son or daughter turns 24 years old (for group 3 - up to 18 years old).

It is important to remember the following nuances:

1. The last 12 months are taken for calculation. But if the employee was not employed at the beginning of the year, then his taxable personal income tax income from his previous place of work is taken into account.
2. If tax was partially withheld from the payment received, then only the part from which tax deductions were made is taken. Thus, when issuing financial assistance in the amount of 10 thousand rubles, only 6 thousand are subject to personal income tax. Therefore, for the calculation you should take not ten, but six thousand.
3. With internal combination, the total income for all positions is considered. For external purposes, only income from the main place of work.
4. If your income has exceeded the permissible limit of 350 thousand, this is an excellent reason to refuse in favor of the other parent.

The deduction is made directly from the employer. But if the employer fails to provide the deduction or provides it in a smaller amount, the taxpayer has the right to independently contact the tax authority to formalize (recalculate) payments.

Amounts and codes of deductions for children in 2021

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.

The following amounts are provided:

• for the first child (code 114) is 1,400 rubles;
• if two children (code 115) – 1,400 rubles;
• for the third child (code 116) and subsequent ones - 3,000 rubles;
• if a child has a disability in 2021 (code 117) – 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.

The indicated amounts in rubles are not the amount that you can return, but the amount on which 13% tax is not withheld.

For example, if a citizen of the Russian Federation has three children under 18 years of age, the amount of the benefit for him will be (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles. monthly. The second parent (guardian) has the right to receive a deduction in the same amount at the same time. But if he has taxable income.

Let's look at an example:

In January 2021, Ivanova’s salary was 35 thousand rubles. If she has two healthy minor children, she has the right to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).

From Ivanova’s January salary, 13% of personal income tax will be withheld, 4,186 rubles. It is calculated using the following formula: 35,000 (salary) minus 2,800 (tax deduction) * 13%.

If Ivanova had no children, then 13% would be withheld from her full salary: 35,000 * 13% = 4,550 rubles.

Thus, we managed to save 364 rubles.

Procedure for registering a deduction: information

The employer calculates the tax deduction (code 114 in the declaration) automatically after submitting the application and documents:

• marriage registration paper;
• child registration documents;
• certificates, certificates of adoption, acceptance of guardianship, etc.;
• confirmation of disability;
• a certificate from a technical school, university, etc., if the child is over 18 years old.

Certificates for deduction code 114

Tax deduction 114 depends on the level of wages, therefore, when applying for a job, it is worth obtaining a 2-NDFL certificate. If double compensation is issued, additional information about the second parent will be required:

• written refusal to receive, a certificate from the employer confirming this fact;
• death certificate;
• a document from the Ministry of Internal Affairs regarding the initiation of a missing persons case.

Certificates for deduction code 115

It is possible to receive tax deduction 115 according to a similar procedure. This will require information about both children. When changing the family structure, it is necessary to provide the employer with confirmation of the fact with the appropriate document:

• a newborn appeared;
• the child has entered training;
• the student has completed the course of study;
• the child died;
• second parent died;
• etc.

The amount of tax deduction 114 has not changed since 2012

It is permissible to return tax deduction code 114, the amount of which has remained unchanged since 2012, for three years, if it was not returned previously. To do this, you need to submit forms 2-NDFL to the accounting department, which can be requested at previous places of work if the employee has not worked for the company for a significant period of time.

Registration in 2021

Tax deduction 114 in 2021 is also allowed to be issued through the tax authority. To do this, you need to collect the documents listed above. It will need to be supplemented with information about income. In the application, indicate your data, request (in accordance with Article 218), data about children, the amount of compensation due (the tax deduction code is not indicated: 114, 115) and the total amount to be transferred. Also indicate the issuance option - account number or details of the company through which the transfer is made.

Deduction code 114 and 115 2-NDFL

For children, deduction codes 114 and 115 are provided in the 2-NDFL certificate. Since 2012, new rules for filling out this form have been in effect. This form has not undergone changes at a large-scale level, in addition, there have been no external changes at all. The amendments mainly affected the procedure for filling out the form. With the help of such a certificate, a tax agent can perform several tasks at once. The main responsibility is to provide a report on how much tax was charged to the employee. According to the tax code, this must be done at the beginning of the year, but no later than April 2.

The second responsibility is to send information to the tax office about individuals from whom tax has not been deducted, although income has been paid. New codes are provided for new deductions. If codes 114 and 115 are provided for the first and next child, then for the third child the deduction code will be 115. Code 117 is provided for a disabled child who has not reached the age of majority. For the third child, the tax reduction currently amounts to 3,000 rubles. It should be noted that the deduction for the first and second child is similar, but the codes were still separated.

Code 118 is provided for a double deduction. Many people wonder how they can submit information using the 2NDFL form? It can be submitted in person, online or through the postal service. You can also submit certificates to the tax office through a representative. If information is sent by mail, then you need to attach a description of the attachment.

Deduction code 114 and 115 what is it?

Officially employed citizens with children in their care have at least once encountered deduction codes 114 and 115. What is this? A similar question can be heard quite often. If parents do not pay personal income tax, then they cannot count on a tax discount. Non-working citizens also do not have income on which to be taxed. Some businessmen cannot count on tax deductions either. We are talking about those figures who have chosen a special tax regime.

These businessmen are not subject to tax at the standard rate of 13%. The deduction must be calculated correctly. To do this, you need to sort out the birth dates of your children. You need to start with the oldest child and end with the youngest. It is possible that the first child is no longer entitled to the deduction, since he has reached a certain age. For subsequent children, the discount will be determined in different values.

Personal income tax deduction can be obtained through the Federal Migration Service. The employer could, for some reason, not provide a tax deduction. A citizen can receive it when submitting a 3-NDFL declaration. Deduction code 115 applies to the second child. The tax rebate will be available after the calendar year ends. Based on the declaration, a citizen has the right to receive a tax reduction for 36 months. For example, if the employer did not provide a child tax credit in 2015, then the application can be submitted until 2018.

Why an income tax certificate may be required?

A tax document such as 2-NDFL has a fairly wide application. The main task of the register is to confirm the income received and the tax accrued. In addition, it reflects all the employee’s benefits and the amount of payment transferred by the tax agent.

Certificate 2-NDFL is provided upon request to various credit institutions, as well as to receive social subsidies and benefits. In this regard, citizens who have received such a certificate quite often ask the question: “What does code 114 mean?”

An income tax certificate is provided by the company's accountant upon the employee's first request, as well as annually after submitting annual reports. 2-NDFL must be filled out in accordance with the tax accounting of the enterprise. Corrections and additions are not allowed in it. Such a document is endorsed by the director of the company, and finally a seal is affixed. Only this type of certificate has full legal force and can be presented even in court.

What changes have affected tax deduction codes since 2015?

Along with the abolition of outdated codes, the Federal Tax Service of Russia introduced new ones, replaced a number of old tax deduction codes , and also adjusted the decoding for some deductions.

In general, the structure of the table remained the same, although an innovation was added in the form of investment deductions.

Exactly which codes and what changes have undergone are shown in the table below.

Code change table

What are tax deductions?

Today, the legislator has clearly defined that every person is obliged to pay tax on income received. The employer acts as a kind of tax agent, and it is he who is responsible for issuing personal income tax certificate 2, which is one of the main elements in generating data on wages and other types of income of a citizen.

Tax deductions imply a certain reduction in the tax base. That is, a decrease in the principal amount of income, from which funds are subsequently calculated for tax funds.

Deductions for children are provided to everyone, but in this case there will be a certain system of restrictions:

1. If during the reporting period a parent receives more than 280 thousand rubles, then from the moment the amount exceeds the limit, no deductions are paid;
2. Deductions can be paid in the amount of the interest that was previously deducted, or can be provided as an additional amount of tax-free income;
3. The deduction can only be received until the child turns 18 years old. At the same time, the period can be extended if your child goes to school. In this case, payments are received until the age of 24;
4. As for the deduction amounts, for the first children it is 1.4 thousand rubles, for the third child – 3 thousand rubles.