All income of enterprise employees, including standard and social deductions, at the end of the year is recorded in a certificate in form 2-NDFL. Information in the manner specified in the Tax Code of the Russian Federation is transmitted to the tax authorities via secure communication channels. A printed copy of the document is given to employees.
Employees of enterprises with children in their care sometimes have questions about the provision of this or that benefit when calculating income tax, and how data on children is reflected in the 2-NDFL certificate. The following question is often asked: what does deduction code 118 mean in the 2-NDFL certificate?
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To reflect the income accrued to an individual and the tax withheld from him, a special form has been developed - Certificate 2-NDFL. In addition to earnings, the certificate shows deductions that reduce the tax base. Each amount is indicated along with a code indicating the name of the income or deduction. You can find out the decoding from special reference books. Let us explain in what cases deduction code 134 is entered in 2-NDFL.
Deduction for a disabled child in 2021 (nuances)
Code 130 - if the same deduction is made to the child’s guardian or trustee. Code 311 is already a property deduction for personal income tax. This deduction is made to an employee who purchased housing within the Russian Federation.
Code 320 is a social deduction that is made to an employee who has paid for his training. When filling out 2-NDFL, the accountant indicates the personal income tax deduction codes in section 4 of the document.
All codes are collected in a special table, where they are divided into sections, which will be discussed below. You cannot indicate in 2-NDFL the total amount of all deductions, even if they relate to one employee. For each deduction in 2021, a different code has been developed. According to the Decree of the Government of the Russian Federation dated October 24, 2017 No. ММВ-7-11/, changes were made to the table of tax deduction codes. So, from January 1, 2021, a new code 619 will be in effect. Such children are given a 50% discount on the price of travel on intercity lines by rail, air, river and road transport, starting from October 1 and ending on May 15.
- A disabled child also has the right to travel to the place of his treatment once a year, unless other preferential conditions are established by law.
- All the benefits mentioned above apply to those accompanying a disabled person of the first group and are relevant for disabled children.
- Remember that disabled children and their accompanying persons may be granted the right to travel to the place of treatment on a suburban and intercity bus.
Benefits can be obtained on the basis of the provided pension certificate and a positive decision of the guardianship and trusteeship authorities, medical. a certificate from the health authorities confirming the importance of care, and a certificate from the housing authority confirming residence.
Amount and period of deduction
The standard deduction for a single parent (adoptive parent) is 2,800 rubles. per month (this is double the amount, applied on the basis of clause 4, clause 1, article 218 of the Tax Code of the Russian Federation). It is provided by:
until the end of the year in which the child became 18 years old;
until the month of graduation (full-time) or until the end of the year in which the student reached the age of 24;
until the parent enters into a new marriage.
We will show the procedure for providing a deduction to a single parent using examples.
Example 1. Excess of income
Example 2. Providing a deduction for a student
Example 3: Getting married
She was provided with a double standard deduction under code 134 from January to February in the amount of 5,600 rubles. (2800 rub. x 2 months = 5600 rub.). Starting in March, the employee is entitled to a standard deduction of 1,400 rubles. (code 126), since she has ceased to be the only parent, but the child is still supported by the mother.
This is important to know: Updated personal income tax declaration 3 for 2021: sample filling
What is the difference between codes 128, 127 and 126
From an economic point of view, they are the same and all fall into the category of standard deductions provided for children under 18 years of age, or up to 24 years of age if they are studying full-time in educational institutions.
The difference is that code 128 is assigned to the deduction for the third and subsequent children, 127 for the second child, and 126 for the first.
The amounts also differ: the deduction under code 128 is 3,000 rubles for the third and each subsequent child. As for deductions for codes 126 and 127, they are the same - 1,400 rubles.
Standard tax deduction per taxpayer
This standard tax deduction is provided to certain categories of citizens in relation to income subject to personal income tax at a rate of 13% (except for income from equity participation in organizations).
In addition, you must have tax resident status.
As a general rule, such persons are recognized as persons who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months (clause 2 of Article 207, clause 3 of Article 210, clauses 1, 2, clause 1 of Article 218, p. 1 Article 224 of the Tax Code of the Russian Federation).
List of persons entitled to a standard tax deduction
Citizens entitled to a standard tax deduction include, in particular (clauses 1, 2, clause 1, article 218 of the Tax Code of the Russian Federation):
1) participants of the Great Patriotic War;
2) disabled people since childhood, disabled people of groups I and II;
3) citizens who have received or suffered diseases associated with radiation exposure caused by the consequences of radiation accidents at nuclear facilities;
4) parents and spouses of military personnel who died as a result of wounds, contusions or injuries they received while defending the USSR and the Russian Federation.
Amount of standard tax deduction
If an individual has the right to a deduction for several reasons, then only the largest of them is provided (Article 216, paragraph 2 of Article 218 of the Tax Code of the Russian Federation).
Personal income tax deduction codes in 2021, decoding table
Tax Code of the Russian Federation Amounts of personal income tax deductions in 2021 Divorce, non-payment of alimony, deprivation of parental rights - none of these factors deprives the second parent of the opportunity to apply for a personal income tax deduction for the child. Standard child tax benefits can be combined with other types of tax benefits. The personal income tax benefit for the current year is issued by the employer and is accrued monthly. If the employee did not apply for it in a given calendar year, he can do so after the fact. Who is entitled to personal income tax benefits in 2021 When comparing income with the approved limit, you must be guided by the following rules: Codes and documentation It must include the necessary information: The list of papers for deduction may differ depending on the place where they are received.
Standard child tax deduction
The child's parents, who support him, have the right to receive a standard personal income tax deduction (deduction for children) on a monthly basis.
A tax deduction allows you to reduce income subject to personal income tax at a rate of 13% (except for income from equity participation in an organization) by a certain amount.
That is, personal income tax will be paid on a smaller amount.
To take advantage of the deduction, parents must have tax resident status and income that is subject to personal income tax at a rate of 13%, for example, receive wages (clause 3 of Article 210, clause 4 of clause 1 of Article 218 of the Tax Code of the Russian Federation).
What age is the standard tax deduction available for children?
A standard deduction is provided for each child (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation):
- from 18 to 24 years old, studying full-time in the Russian Federation or abroad (pupil, student, cadet, intern, graduate student, resident), incl. with paid training.
Who is eligible for the standard tax deduction?
A personal income tax deduction for a child can be provided to an employee (including GPA and external part-time worker) who:
is a tax resident of the Russian Federation;
has a child to support;
submitted your application for a deduction.
Amount of standard tax deductions
The amount of the deduction depends on which account of the child it is provided for (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).
The order of birth of children is determined by their dates of birth.
In this case, those children are also taken into account for whom a deduction is not provided, for example, because the child is over 18 years old and is not studying full-time.
Who is the deduction for?
For the first or second child
For the third and each subsequent child
The amount of the deduction for a disabled child depends on who receives the deduction and is added to the deduction depending on the order of birth of the child.
Who is entitled to the deduction?
For the first or second child
For the third and each subsequent child
Parent, his spouse, adoptive parent
Guardian, trustee, adoptive parent, his spouse (husband)
Thus, a tax deduction is provided for each child in an amount that depends on the number of children in the family, namely:
This is important to know: The amount of personal income tax on dividends in 2021
1,400 rub. – for the first child;
1,400 rub. – for the second child;
3,000 rub. – for the third and each subsequent child.
Providing a standard double tax deduction
A double deduction for a child is provided (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation):
single parent (including adopted), adoptive parent, guardian, trustee;
to a parent (including an adoptive one) when the second adoptive parent refused the deduction.
Limitations on the provision of a standard tax deduction
When providing a deduction, the following are taken into account (paragraph 11, 16, 17, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):
2. Age of the child: as a general rule, you can receive a deduction for children under the age of 18 inclusive. However, the period for receiving the deduction is extended until the child reaches 24 years of age if he is a full-time student, student, graduate student, resident or intern.
The tax agent organization paid the taxpayer, who is a tax resident of the Russian Federation, the following income:
The employee is entitled to standard tax deductions for two children in the amount of 1,400 rubles. for the first child and 1400 rubles. - for the second child.
Deduction codes
For all deductions that are reflected in form 2-NDFL, there are special codes. They were introduced so that you can easily understand why exactly this or that deduction is given.
For the deduction for the first child, code 126 . It has been in effect since the end of 2021 and replaced code 114. Changes were made by order of the Federal Tax Service dated November 22, 2016 No. ММВ-7-11 / [email protected] The entire group of codes 114-125 was replaced. They were replaced by codes 126-149.
The number of codes has increased as deductions have been differentiated . Under the previous system, everyone was entitled to equal deductions, regardless of whether the employee was the child’s parent, guardian, trustee, and so on. Now everything is a little different. For example, if we are talking about a deduction for a disabled child, then according to the new rules it is provided:
- in the amount of 12,000 rubles - to parents (their spouses), adoptive parents;
- in the amount of 6,000 rubles - to adoptive parents (their spouses), guardians and trustees.
For the same reason, the old code 114 was split into 2:
- Code 126 - for a deduction of 1,400 rubles per month for the first child for parents (their spouses) and adoptive parents.
- Code 133 - for a deduction of 1,400 rubles per month for the first child for caregivers, guardians and adoptive parents (their spouses).
Obtaining a standard tax deduction from the employer
To receive a tax deduction for children, you need to contact your employer with an application for a personal income tax deduction and documents confirming the right to the deduction (clause 3 of Article 218 of the Tax Code of the Russian Federation).
Such documents, in particular, are:
child's birth or adoption certificate (if the child was adopted);
marriage registration certificate;
certificate of disability (if the child is disabled);
a certificate from the educational institution where the child is studying (if the child is over 18 years old);
an agreement on the payment of alimony or a writ of execution (court order) on the transfer of alimony for child support (if the parent pays alimony);
a parent’s receipt stating that the second parent applying for the deduction is involved in providing for the child. This is necessary if the parents are not married, but the other parent provides for the child, although does not pay child support.
How is the deduction reflected in the 2-NDFL declaration?
In accounting registers where the income and expenses of taxpayers are taken into account, deductions for children (first, second, third and subsequent) must be divided according to the appropriate codes - despite the fact that from an economic and social point of view they are the same.
For example, a taxpayer has three children, and he is entitled to deductions in the amounts of 1,400 (for the first child), 1,400 (for the second child) and 3,000 (for the third child) rubles. In this case, you cannot combine these amounts and enter them into the 2-NDFL declaration in one line under some common code. Must be specified as follows:
code 126 – 1400 rub.;
code 127 – 1400 rub.;
code 128 – 3000 rub.
If you do otherwise, the tax office will refuse to grant the right to receive a tax deduction due to an incorrectly completed 2-NDFL certificate.
Calculation example
The Russian Tax Code stipulates that the deduction amount under code 128 is 3,000 rubles in each month in which the income was received. Let's assume that the taxpayer earned 60,000 rubles per month and has three minor children to support. If he is not provided with other deductions, then the calculation of the taxable base for calculating income tax will look like this:
60,000 – 5800 = 54,200 rubles
The deduction amount will be 5,800 rubles, since a deduction under code 128 in the amount of 3,000 rubles is provided for the third child, but deductions of 1,400 rubles each are also provided for the other two children (codes 126 and 127).
Obtaining a standard tax deduction from the tax office
If your employer did not provide you with a deduction or provided it in a smaller amount, then at the end of the year you can apply for a deduction to the tax office at your place of residence (clause 4 of Article 218 of the Tax Code of the Russian Federation).
To do this, you need to submit to the inspection:
tax return in form 3-NDFL for the year in which the deduction was not provided or was provided in a smaller amount;
copies of documents confirming the right to deduction;
application for a refund of overpaid tax to a bank account;
certificate of income for the past year in form 2-NDFL.
The tax inspectorate must check the declaration and documents within three months from the date of their submission (clause 2 of article 88 of the Tax Code of the Russian Federation).
If the right to deduction is confirmed and the fact of overpayment of personal income tax is confirmed, the corresponding amount of overpayment is subject to refund within a month from the date of receipt of the application for tax refund or the end of the desk audit, if the application was submitted along with the declaration.
Still have questions about accounting and taxes? Ask them on the accounting forum.
In what cases should employees submit a new application for a deduction in January?
Such cases include situations when:
- the employee has changed his place of work, with the exception of moving from a branch to the head office and vice versa (in this case, a new application is not required);
- the application for last year reflects the specific period for which the deduction is provided (for example, “I ask you to provide a deduction for children in 2021”). If there is no such indication, the application does not need to be rewritten;
- the employee had a child in December 2021 or on New Year's holidays 2021;
- the employee became a guardian, trustee or foster parent in December 2021 or on New Year's holidays 2021;
- the grounds for granting the deduction have changed (for example, the status of the child has changed: he has become disabled, the status of the parent himself has changed: he has become single, the second parent transferred the right to receive the deduction to the first parent).
Deduction 134/118 per child
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What does the Ministry of Finance of the Russian Federation say about this deduction?
Starting from 2021, the department agrees that the deduction for a disabled child and the regular children’s deduction should be summed up (letters dated 03/20/2017 No. 03-04-06/15803, dated 08/09/2017 No. 03-04-05/51063, etc. ). The Federal Tax Service took a similar position.
For an example of such a calculation in numbers, see the material “Personal Income Tax Deduction for a Disabled Child: The Ministry of Finance has changed its position.”
However, until that time, the officially existing position regarding the provision of a deduction for a child with a disability was as follows: a deduction for such a child can be issued only in the amount of the deduction specified in Art. 218 of the Tax Code of the Russian Federation for a disabled child. The size of the deduction did not change depending on the circumstances of the child’s account, that is, it could not be added to the standard “children’s” deduction (letter of the Ministry of Finance of the Russian Federation dated March 14, 2013 No. 03-04-05/8-214, dated April 18. 2013 No. 03-04-05/13403).
Sanatorium Saransky
. For each type of expense, the codes are different. In what cases is deduction code 503 indicated in personal income tax certificate 2? Some amounts and deduction codes in the 2NDFL certificate are indicated in the rows of the table in Section 3 opposite the income of the individual in respect of which this deduction is made. Taxes and benefits 16 Deduction codes in the 2NDFL certificate in 2021. Deductions in the amounts provided for in Article 217 of the Tax Code. New codes in the 2NDFL certificate. This also applies to deduction code 115 in personal income tax certificate 2 already in 2021. The deduction code in Certificate 2 of the personal income tax under the GPC agreement is determined in the process of signing civil law agreements. The personal income tax accountant indicated deduction 126 in the amount of 8,400 rubles. This was done due to the fact that previously for parents, adoptive parents
For the person paying alimony After personal income tax has been deducted from the income received, alimony is calculated from the remaining amount. From December 26, 2016, when filling out 2NDFL, legal entities will need to use new codes for standard deductions for children. Who uses deduction code 104 in the 2NDFL certificate.
Deduction tables 2021: codes and sizes
Each personal income tax deduction is determined in the amount established by the Tax Code of the Russian Federation. In this case, each deduction has its own code. The following table shows the codes and amounts of deductions for 2-NDFL certificates for 2021. The table was formed on the basis of Appendix 1 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387 (as amended by the order of the Federal Tax Service of Russia dated November 22, 2021 No. ММВ-7-11/63).
| Tax deduction code | Deduction amount | Categories of taxpayers covered by the deduction | Base |
| Standard tax deductions | |||
| 104 | 500 rub. | Heroes of the Soviet Union, Heroes of Russia, persons awarded the Order of Glory of three degrees | para. 2 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation |
| Persons of the civilian staff of the SA and Navy of the USSR, Internal Affairs Directorate and State Security of the USSR, who held regular positions in the institutions of the active army during the Second World War | para. 3 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| for every month | Persons who were in cities during the Second World War, participation in the defense of which is counted towards their length of service for the purpose of receiving a preferential pension | para. 3 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | |
| Participants of the Second World War, military operations to defend the USSR, who served in institutions that were part of the army, and former partisans | para. 4 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who were in Leningrad during its siege from 09/08/1941 to 01/27/1944, regardless of the length of stay | para. 5 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Former prisoners of concentration camps and ghettos created by Nazi Germany and its allies during the Second World War | para. 6 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Disabled people since childhood, as well as disabled people of groups I and II | para. 7 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who have received diseases associated with radiation exposure caused by the consequences of radiation accidents, exercises, tests | para. 8 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Medical personnel who received excess doses of radiation exposure while providing medical care from April 26, 1986 to June 30, 1986 | para. 9 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who donated bone marrow to save lives | para. 10 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who received occupational diseases associated with radiation exposure while working in the Chernobyl exclusion zone | para. 11 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons evacuated, as well as those who voluntarily left settlements exposed to radioactive contamination as a result of the accident in 1957 at the Mayak Production Association and contamination of the Techa River | para. 13 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons who took part in the liquidation of the consequences of the accident at the Mayak Production Association (1957–1958) and the pollution of the Techa River in 1949–1956 | para. 12 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons evacuated (voluntarily left) from the Chernobyl exclusion zone | para. 14 sub. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Parents and spouses of military personnel who died as a result of injuries received while defending the USSR, Russia, or while performing other military duties | para. 15 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Parents and spouses of government employees killed in the line of duty | para. 15 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Persons discharged from military service (called up for military training) who performed military duty in countries where hostilities took place | para. 16 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| Citizens who took part, in accordance with decisions of government bodies of the Russian Federation, in hostilities on the territory of the Russian Federation | para. 16 subp. 2 p. 1 art. 218 Tax Code of the Russian Federation | ||
| 105 | 3000 rub. | Persons who have become disabled and have acquired diseases: | para. 2, 3 and 8 sub. 1 clause 1 art. 218 Tax Code of the Russian Federation |
| – related to the radiation impact of the Chernobyl disaster; | |||
| for every month | – related to the work to eliminate the Chernobyl accident; | ||
| – due to the accident at the Mayak PA in 1957 and the discharge of radioactive waste into the Techa River; | |||
| – related to participation in the work to eliminate the accident at PA Mayak; | |||
| – related to living in areas contaminated as a result of the Mayak accident | |||
| Persons who took part in the liquidation of the Chernobyl accident in 1986–1987 | para. 4 and 5 sub. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Military personnel who served in the Chernobyl Nuclear Power Plant exclusion zone in 1986–1987 | para. 6 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Military personnel who took part in the work on the Shelter object in 1988–1990 | para. 7 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Persons directly involved in the assembly of nuclear weapons (until December 31, 1961), nuclear tests, and work on the disposal of radioactive substances | para. 9–13 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Disabled WWII | para. 14 sub. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| Disabled people: | para. 15 subp. 1 clause 1 art. 218 Tax Code of the Russian Federation | ||
| a) from among military personnel who became disabled in groups I, II and III due to injury received: | |||
| – in the defense of the USSR, Russia; | |||
| – due to an illness associated with being at the front; | |||
| – when performing other military service duties; | |||
| b) from among former partisans, as well as other categories of disabled people equal in pension provision to the specified categories of military personnel | |||
| For the first child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1–2, 6–7, 11 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 126 | 1400 rub. | – each of the parents (including divorced, legally or civilly married, never married); | |
| – the spouse (stepfather) or spouse (stepmother) of the parent; | |||
| for every month | – to the adoptive parent | ||
| 130 | – each of the guardians, trustees (if there are several of them); | ||
| – each of the adoptive parents (if there are two of them); | |||
| – the spouse of the adoptive parent (if the healthy child is supported by them) | |||
| For the second child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1, 3, 6, 8, 11 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 127 | 1400 rub. | – each of the parents (including divorced, legally or civilly married, never married); | |
| – the spouse (stepfather) or spouse (stepmother) of the parent; | |||
| for every month | |||
| – to the adoptive parent | |||
| 131 | – each of the guardians, trustees (if there are several of them); | ||
| – each of the adoptive parents (if there are two of them); | |||
| – the spouse of the adoptive parent (if the healthy child is supported by them) | |||
| For the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1, 4, 6, 9, 11 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 128 | 3000 rub. | – each of the parents (including divorced, legally or civilly married, never married); | |
| – the spouse (stepfather) or spouse (stepmother) of the parent; | |||
| for every month | – to the adoptive parent | ||
| 132 | – each of the guardians, trustees (if there are several of them); | ||
| – each of the adoptive parents (if there are two of them); | |||
| – the spouse of the adoptive parent (if the healthy child is supported by them) | |||
| For a disabled child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 who is a disabled person of groups I–II: | para. 1, 5, 10–11 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 129 | 12,000 rub. | – each of the parents (including divorced, legally or civilly married, never married); | |
| – the spouse (stepfather) or spouse (stepmother) of the parent; | |||
| for every month | – to the adoptive parent | ||
| 133 | 6000 rub. | – guardian, trustee; | |
| – foster parent; | |||
| for every month | – spouse of the adoptive parent | ||
| Double deduction for the first child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet under the age of 24: | para. 1–2, 6–7, 11–12 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 134 | 2800 rub. | – single parent, adoptive parent | |
| 135 | for every month | – sole guardian, trustee, foster parent | |
| Double deduction for the second child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet under the age of 24: | para. 1, 3, 6, 8, 11–12 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 136 | 2800 rub. | – single parent, adoptive parent | |
| 137 | for every month | – sole guardian, trustee, foster parent | |
| Double deduction for the third and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, student, cadet under the age of 24: | para. 1, 4, 6, 9, 11–12 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 138 | 6000 rub. | – single parent, adoptive parent | |
| 139 | for every month | – guardian, trustee, foster parent | |
| Double deduction for each disabled child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 who is a disabled person of groups I–II: | para. 1, 5, 10–12 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 140 | 24,000 rub. | – single parent, adoptive parent | |
| for every month | |||
| 141 | 12,000 rub. | – the only adoptive parent (guardian, trustee) | |
| for every month | |||
| Double deduction for the first child under 18 years of age, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1–2, 6–7, 11, 15 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 142 | 2800 rub. | – one of the parents (upon an application for waiver of the deduction of the second parent) | |
| 143 | for every month | – one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent) | |
| Double deduction for the second child under 18 years of age, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1, 3, 6, 8, 11, 15 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 144 | 2800 rub. | – one of the parents (upon an application for waiver of the deduction of the second parent) | |
| 145 | for every month | – one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent) | |
| Double deduction for the third child and each subsequent child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24: | para. 1, 4, 6, 9, 11, 15 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 146 | 6000 rub. | – one of the parents (upon an application for waiver of the deduction of the second parent) | |
| 147 | for every month | – one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent) | |
| Double deduction for a disabled child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24 who is a disabled person of groups I–II | para. 1, 5, 10–11, 15 sub. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation | ||
| 148 | 24,000 rub. for every month | – one of the parents (upon an application for waiver of the deduction of the second parent) | |
| 149 | 12,000 rub. for every month | – one of the adoptive parents (upon an application to waive the deduction of the second adoptive parent) | |
| Property tax deductions | |||
| 311 | The amount of actually incurred and documented expenses for new construction or purchase of housing and land (except for interest paid on targeted loans (credits)) | Persons who purchased (built): | subp. 3 p. 1 art. 220 Tax Code of the Russian Federation |
| – housing (share); | |||
| – land plots (share) for individual housing construction; | |||
| – land plots (share) on which the purchased housing is located | |||
| 312 | Amount of interest paid: | Persons who purchased (built): | subp. 4 paragraphs 1 art. 220 Tax Code of the Russian Federation |
| – housing (share); | |||
| – for targeted loans (loans) received from Russian organizations (entrepreneurs) for new construction or purchase of housing and land in Russia, | – land plots (share) for individual housing construction; | ||
| – land plots (share) on which the purchased housing is located | |||
| – for loans received from banks for the purpose of refinancing (on-lending) loans for new construction or the purchase of housing and land in Russia | |||
| Social tax deductions | |||
| 320 | In the amount of expenses for full-time education of a brother (sister) up to 24 years old in educational institutions (subject to the limitation established by clause 2 of Article 219 of the Tax Code of the Russian Federation) | subp. 2 p. 1 art. 219 Tax Code of the Russian Federation | |
| 321 | In the amount of expenses for full-time education of children in educational institutions (taking into account the limitation established by paragraph 2 of Article 219 of the Tax Code of the Russian Federation) | Persons who paid for training, namely: | subp. 2 p. 1 art. 219 Tax Code of the Russian Federation |
| – parent for children under 24 years of age; | |||
| – guardian (trustee) for wards or former wards under the age of 24 | |||
| 324 | In the amount of actual expenses incurred for medical services and in the cost of medications (taking into account the limitation established by clause 2 of Article 219 of the Tax Code of the Russian Federation) | A citizen who purchased medical services or medications for his own benefit or for the benefit of his spouse, parents, children (including adopted children) under the age of 18, wards under 18 | subp. 3 p. 1 art. 219 Tax Code of the Russian Federation |
| 325 | In the amount of expenses actually incurred for voluntary personal insurance (taking into account the limitation established by clause 2 of Article 219 of the Tax Code of the Russian Federation) | A citizen who has entered into an agreement in his own favor or in favor of his spouse, parents, children (including adopted children) under the age of 18, wards under 18 | subp. 3 p. 1 art. 219 Tax Code of the Russian Federation |
| 326 | In the amount of expenses for expensive treatment in medical organizations and entrepreneurs | subp. 3 p. 1 art. 219 Tax Code of the Russian Federation | |
| 327 | In the amount of expenses actually incurred (the employer can provide a deduction provided that he withheld contributions under contracts from payments in favor of the employee and transferred them to the appropriate funds) | A citizen who has paid for his own benefit and (or) for the benefit of his spouse (including in favor of a widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship) (trusteeship)) pension (insurance) contributions under contracts: | subp. 4 paragraphs 1 art. 219 Tax Code of the Russian Federation |
| – non-state pension provision concluded by a citizen with non-state pension funds; | |||
| – voluntary pension insurance concluded by him with insurance organizations | |||
| 328 | In the amount of additional insurance contributions paid for a funded pension (in the amount of actual expenses incurred, taking into account the restrictions established by clause 2 of Article 219 of the Tax Code of the Russian Federation) | A citizen who has paid additional insurance contributions for a funded pension in accordance with Law No. 56-FZ of April 30, 2008 | subp. 5 p. 1 art. 219 Tax Code of the Russian Federation |
| Professional tax deductions | |||
| 403 | In the amount of actually incurred and documented expenses | Persons who received income from performing work (rendering services) under civil contracts | clause 2 art. 221 Tax Code of the Russian Federation |
| 404 | In the amount of actually incurred and documented expenses | Persons who received: | clause 3 art. 221 Tax Code of the Russian Federation |
| – royalties; | |||
| – remuneration for the creation, publication, performance, and other use of works of science, literature and art; | |||
| – rewards for discoveries, inventions and industrial designs | |||
| 405 | Within cost standards | Persons who received: | clause 3 art. 221 Tax Code of the Russian Federation |
| – royalties; | |||
| – remuneration for the creation, publication, performance, and other use of works of science, literature and art; | |||
| – rewards for discoveries, inventions and industrial designs | |||
| Income exempt from taxation | |||
| 501 | Deduction from the cost of the gift in an amount not exceeding 4,000 rubles. for the reporting year | A citizen who has received a gift from an organization or entrepreneur | para. 1–2 paragraphs 28 art. 217 Tax Code of the Russian Federation |
| 502 | Deduction from the value of prizes in an amount not exceeding 4,000 rubles. for the reporting year | Persons who received prizes in cash and in kind at competitions and competitions held according to the decisions of: | para. 1, 3 paragraph 28 art. 217 Tax Code of the Russian Federation |
| – Government of the Russian Federation; | |||
| – legislative (representative) bodies of state power; | |||
| – representative bodies of local self-government | |||
| 503 | A deduction from the amount of financial assistance in an amount not exceeding 4,000 rubles. for the reporting year | Employees (former employees who resigned due to retirement due to disability or age) who received financial assistance from the employer | para. 1, 4 paragraph 28 art. 217 Tax Code of the Russian Federation |
| 504 | A deduction from the amount of compensation in an amount not exceeding 4,000 rubles. for the reporting year | Employees (for themselves, spouses, parents, children), former employees (age pensioners), disabled people for whom the organization reimbursed (paid) the cost of medications purchased by them (for them), prescribed by the attending physician | para. 1, 5 paragraph 28 art. 217 Tax Code of the Russian Federation |
| 505 | Deduction from the value of winnings and prizes in an amount not exceeding 4,000 rubles. for the reporting year | Persons who have received winnings and prizes at competitions, games and other events for the purpose of advertising goods (works, services) | para. 1, 6 p. 28 art. 217 Tax Code of the Russian Federation |
| 506 | A deduction from the amount of financial assistance in an amount not exceeding 4,000 rubles. for the reporting year | Disabled people who received financial assistance from public organizations of disabled people | para. 1, 7 paragraph 28 art. 217 Tax Code of the Russian Federation |
| 507 | Deduction from the cost of gifts and assistance in an amount not exceeding 10,000 rubles. for the reporting year | If assistance (in cash and in kind), as well as gifts are provided: | clause 33 art. 217 Tax Code of the Russian Federation |
| – WWII veterans; | |||
| – disabled people of the Second World War; | |||
| – widows of military personnel who died during the war with Finland, WWII, and the war with Japan; | |||
| – widows of deceased disabled veterans of the Second World War; | |||
| – former prisoners of Nazi concentration camps, prisons and ghettos; | |||
| – former minor prisoners of Nazi concentration camps, prisons, ghettos and other places of forced detention created by the Nazis during the Second World War | |||
| 508 | No more than 50,000 rubles. for each child | Employees (parents, adoptive parents, guardians) to whom the employer provided one-time financial assistance at the birth (adoption) of a child | para. 6 p. 8 art. 217 Tax Code of the Russian Federation |
| 509 | 4300 rub. for each month during the term of the employment contract | Employees who received agricultural products of their own production (work, services, property rights) from agricultural producers as wages, | clause 43 art. 217 Tax Code of the Russian Federation |
| peasant (farm) farms. Subject to simultaneous compliance with the following conditions: | |||
| – the total amount of this income for the month does not exceed 4,300 rubles; | |||
| – it is no more than 50 percent of the monthly remuneration amount; | |||
| – revenue from the sale of goods (work, services) of an agricultural producer (peasant (farm) enterprise) does not exceed 100 million rubles. | |||
| 510 | Additional insurance contributions paid by the employer for the funded part of the labor pension (no more than 12,000 rubles) | A citizen in whose favor the employer paid additional insurance contributions for the funded part of the labor pension in accordance with Law No. 56-FZ of April 30, 2008 | clause 39 art. 217 Tax Code of the Russian Federation |
| Amounts that reduce the tax base for income from equity participation in an organization in the form of dividends | |||
| 601 | In an amount not exceeding the tax base for income in the form of dividends | Russian companies (tax agents) paying dividends to their shareholders and participants (form 2-NDFL) | clause 1 art. 214 Tax Code of the Russian Federation |
| Shareholders (participants) receiving income from foreign companies from states with which Russia has double taxation agreements (form 3-NDFL) | |||
| Amounts reducing the tax base for transactions with securities and financial instruments of futures transactions | |||
| 201 | Expenses for the acquisition, sale, storage and redemption of securities traded on the organized securities market | clauses 1, 3, 7, 10 art. 214.1 Tax Code of the Russian Federation | |
| 202 | Expenses for the acquisition, sale, storage and redemption of securities not traded on the organized securities market | clauses 1, 3, 7, 10 art. 214.1 Tax Code of the Russian Federation | |
| 203 | Expenses for the acquisition, sale, storage and redemption of securities not traded on the organized securities market, which at the time of their acquisition were classified as securities traded on the market | clauses 1, 3, 7, 10 art. 214.1 Tax Code of the Russian Federation | |
| 205 | The amount of loss on transactions with securities that are traded on the organized securities market, which reduces the tax base for transactions with derivative financial instruments that are traded on the organized market and the underlying asset of which is: | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| - securities; | |||
| – stock indices; | |||
| – other derivative financial instruments, the underlying asset of which is securities or stock indices | |||
| 206 | Expenses on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is: | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| - securities; | |||
| – stock indices; | |||
| – other derivative financial instruments, the underlying asset of which is securities or stock indices | |||
| 207 | Expenses on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not: | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| - securities, | |||
| – stock indices; | |||
| – other derivative financial instruments, the underlying asset of which is securities or stock indices | |||
| 208 | The amount of loss on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is: | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| - securities; | |||
| – stock indices; | |||
| – other derivative financial instruments whose underlying assets are securities or stock indices. | |||
| This is a loss that: | |||
| – received as a result of these transactions performed in the tax period, after reducing the tax base for transactions with derivative financial instruments that are traded on the organized market; | |||
| – reduces the tax base for transactions with securities traded on the organized securities market | |||
| 209 | The amount of loss on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices, reducing the tax base for transactions with derivative financial instruments that are traded on the organized market | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| 210 | The amount of loss on transactions with derivative financial instruments traded on an organized market and the underlying asset of which are securities, stock indices or other derivative financial instruments, the underlying asset of which are securities or stock indices, reducing the tax base for transactions with derivative financial instruments that traded on the organized market | clauses 12, 13, 14, 15, 16 art. 214.1 Tax Code of the Russian Federation | |
| Amounts that reduce the tax base for repo transactions | |||
| 211 | Expenses in the form of interest on a loan incurred under a set of repo transactions | Art. 214.3, para. 1 clause 1 art. 282 Tax Code of the Russian Federation | |
| 213 | Expenses on operations associated with closing a short position and costs associated with the acquisition and sale of securities that are the subject of repo transactions | Art. 214.3, para. 1 clause 1 art. 282 Tax Code of the Russian Federation | |
| Amounts that reduce the tax base for securities lending transactions | |||
| 215 | Expenses in the form of interest paid in the reporting year on the totality of loan agreements | Art. 214.4 Tax Code of the Russian Federation | |
| 216 | The amount of excess of expenses in the form of interest paid under the aggregate of loan agreements over income received under the aggregate of loan agreements, reducing the tax base for transactions with securities traded on the organized securities market, calculated in accordance with the proportion, in accordance with paragraph 6 of clause 5 of Article 214.4 Tax Code of the Russian Federation | Art. 214.4 Tax Code of the Russian Federation | |
| 217 | The amount of excess expenses in the form of interest paid under the aggregate of loan agreements over income received under the aggregate of loan agreements, reducing the tax base for transactions with securities not traded on the organized securities market, calculated in accordance with the proportion, in accordance with paragraph 6 of clause 5 of the article 214.4 of the Tax Code of the Russian Federation | Art. 214.4 Tax Code of the Russian Federation | |
| 218 | Interest (coupon) expense recognized by the payer when opening a short position on securities traded on the securities market | clause 14 art. 214.3 Tax Code of the Russian Federation | |
| 219 | Interest (coupon) expense recognized by the payer when opening a short position on securities not traded on the securities market | clause 14 art. 214.3 Tax Code of the Russian Federation | |
| 220 | The amount of expenses for transactions with derivative financial instruments not traded on an organized market | clause 2 art. 302 Tax Code of the Russian Federation | |
| 222 | The amount of loss on REPO transactions taken to reduce income from transactions with securities traded on the securities market, in a proportion calculated as the ratio of the value of traded securities that are the object of REPO transactions to the total value of securities that are the subject of REPO | Art. 214.3 Tax Code of the Russian Federation | |
| 223 | The amount of loss on REPO transactions taken to reduce income from transactions with securities not traded on the securities market, in a proportion calculated as the ratio of the value of non-tradable securities that are the object of REPO transactions to the total value of securities that are the subject of REPO | Art. 214.3 Tax Code of the Russian Federation | |
| 224 | The amount of the negative financial result obtained in the tax period from transactions with securities traded on the securities market, by which the financial result obtained from transactions with securities not traded on the securities market is reduced, if at the time of their acquisition they were classified as traded securities | clause 12 art. 214.1 Tax Code of the Russian Federation | |
| 225 | Expenses on transactions with securities traded on the organized securities market, accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 226 | Expenses on transactions with securities not traded on the organized securities market, accounted for on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 227 | Expenses on transactions with securities not traded on the organized securities market, which at the time of their acquisition were related to securities traded on the organized securities market accounted for on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 228 | Expenses on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 229 | Expenses on transactions with derivative financial instruments that are traded on an organized market and the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 230 | Expenses in the form of interest on a loan incurred on a set of repo transactions accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 231 | Expenses on operations associated with closing a short position, and expenses associated with the acquisition and sale of securities that are the object of repo transactions accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 232 | Expenses in the form of interest paid in the tax period on a set of loan agreements accounted for on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 233 | Interest (coupon) expense recognized by the taxpayer in the event of opening a short position on securities traded on the organized securities market, for which the accrual of interest (coupon) income is provided, accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 234 | Interest (coupon) expense recognized by the taxpayer in the event of opening a short position on securities not traded on the organized securities market, for which the accrual of interest (coupon) income is provided, recorded on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 235 | Amounts of expenses for transactions with derivative financial instruments not traded on an organized market, accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 236 | The amount of a negative financial result obtained in the tax period on transactions with securities traded on the organized securities market, which reduces the financial result obtained in the tax period on individual transactions with securities not traded on the organized securities market, which at the time of their acquisition related to securities traded on the organized securities market, accounted for on an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 237 | The amount of excess expenses in the form of interest paid under the aggregate of loan agreements over income received under the aggregate of loan agreements, reducing the tax base for transactions with securities accounted for in an individual investment account, traded on the organized securities market, calculated in accordance with the proportion, with taking into account the provisions of paragraph six of clause 5 of Article 214.4 of the Tax Code of the Russian Federation | Art. 214.4 Tax Code of the Russian Federation | |
| 238 | The amount of excess expenses in the form of interest paid under the aggregate of loan agreements over income received under the aggregate of loan agreements, reducing the tax base for transactions with securities accounted for in an individual investment account that are not traded on the organized securities market, calculated in accordance with the proportion, taking into account the provisions of paragraph six of clause 5 of article 214.4 of the Tax Code of the Russian Federation | Art. 214.4 Tax Code of the Russian Federation | |
| 239 | The amount of loss on REPO transactions accounted for on an individual investment account, taken as a reduction in income on transactions with securities accounted for on an individual investment account, traded on the organized securities market, in a proportion calculated as the ratio of the cost of securities that are the object of REPO transactions, traded on the organized securities market to the total value of securities that are the subject of repo transactions | Art. 214.4 Tax Code of the Russian Federation | |
| 240 | The amount of loss on REPO transactions accounted for on an individual investment account, taken as a reduction in income on transactions with securities accounted for on an individual investment account that are not traded on the organized securities market, in a proportion calculated as the ratio of the cost of securities that are the object of REPO transactions not traded on the organized securities market to the total value of securities that are the subject of repo transactions | Art. 214.4 Tax Code of the Russian Federation | |
| 241 | The amount of loss on transactions with derivative financial instruments traded on an organized market, the underlying asset of which are securities, stock indices or other derivative financial instruments, the underlying asset of which are securities or stock indices, obtained as a result of the specified transactions performed in the tax period and accounted for in an individual investment account, which reduces the tax base for transactions with derivative financial instruments that are traded on the organized securities market, accounted for in an individual investment account | Art. 214.4 Tax Code of the Russian Federation | |
| 250 | The amount of loss on transactions with securities traded on the organized securities market, received as a result of the specified transactions made in the tax period and accounted for in an individual investment account, reducing the financial result on transactions with derivative financial instruments traded on the organized market, the underlying asset of which are securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices accounted for in an individual investment account | Art. 214.9 Tax Code of the Russian Federation | |
| 251 | The amount of loss on transactions with derivative financial instruments traded on an organized market, the underlying asset of which are securities, stock indices or other derivative financial instruments, the underlying asset of which are securities or stock indices, obtained as a result of the specified transactions performed in the tax period and accounted for on an individual investment account, after reducing the financial result on transactions with derivative financial instruments traded on the organized market, reducing the financial result on transactions with securities traded on the organized securities market accounted for on the individual investment account | Art. 214.9 Tax Code of the Russian Federation | |
| 252 | The amount of loss on transactions with derivative financial instruments traded on an organized market, the underlying asset of which is not securities, stock indices or other derivative financial instruments, the underlying asset of which is securities or stock indices, obtained as a result of the specified transactions performed in the tax period and accounted for in an individual investment account, reducing the financial result of transactions with derivative financial instruments traded on an organized market, accounted for in an individual investment account | Art. 214.9 Tax Code of the Russian Federation | |
| 618 | A deduction in the amount of a positive financial result from the sale (redemption) of securities traded on the securities market and owned for more than three years. Such securities include: | Art. 219.1 Tax Code of the Russian Federation | |
| 1) securities admitted to trading by a Russian trade organizer on the securities market, including on the stock exchange; | |||
| 2) investment units of open-end mutual investment funds managed by Russian management companies | |||
| 620 | Other amounts that reduce the tax base in accordance with Chapter 23 of the Tax Code of the Russian Federation |
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08.12.2017
When should I submit documents and for what period can I get a tax refund?
To apply for a standard deduction for children through the tax office, you will first need:
— declaration 3-NDFL;
— a copy of the child’s birth certificate;
— documents confirming the paid income tax (certificate 2-NDFL).
You can view the full list of documents here: List of documents for obtaining a standard deduction for a child.
What does deduction code 118 mean in the 2-NDFL certificate?
In the tax system, a “deduction” means a decrease in income subject to taxation by the amount indicated in the Tax Code of the Russian Federation by the corresponding code. Every officially employed Russian with children is given the right to a reduction in the amount of earnings for the purpose of calculating 13% personal income tax, in the event that his total annual income does not exceed the established limit (280 thousand rubles).
All income of enterprise employees, including standard and social deductions, at the end of the year is recorded in a certificate in form 2-NDFL. Information in the manner specified in the Tax Code of the Russian Federation is transmitted to the tax authorities via secure communication channels. A printed copy of the document is given to employees.
Documents confirming the right to apply a tax deduction
Receiving a tax deduction is possible only from one source of income. If the applicant has several sources of income subject to personal income tax, for example, he receives wages from one place of work and royalties in the form of a percentage of sales for a book in another, he must choose which organization to submit documents to.
The minimum package of documents is provided only by the natural parents of a disabled child or his adoptive parents living directly with him. It includes:
- statement;
- child's birth certificate;
- medical certificate issued based on the results of a medical and social examination . It refers to strict reporting forms, the form of the form was approved by order of the Ministry of Health and Social Development of Russia No. 1031n dated November 24, 2010. It can only be issued by a specialized organization that has a license to conduct medical examinations for medical and social examination. The certificate must confirm the disability, indicate the disability group, the degree of disability and the period for which it is established.
Other persons applying for a deduction provide additional documents:
- Parents and adoptive parents who do not permanently live with the child can receive such a benefit if they prove that they bear the material costs of providing for it on an equal basis with others . For example, the father of a child who is in the process of divorcing his mother can provide a copy of the court decision on alimony and a receipt or an extract from the bank account if the disabled child is in a hospital facility, including outside Russia. To receive a deduction, you can provide an agreement with a medical institution and documents confirming payment for it, as well as evidence of money transfers to the account of a disabled child.
- Guardians, trustees and adoptive parents must submit an agreement confirming the existence of the relevant relationship . These include agreements on guardianship or trusteeship, on foster or foster care.
- Spouses of his parents who are not relatives of the child, as well as spouses of guardians, trustees and adoptive parents, with whom the corresponding agreement has not been concluded, must submit a marriage certificate.
The legislation allows the applicant to receive a double tax deduction. There are two reasons for receiving it:
- when raising a child without the help of other persons , for example, if the child’s father is unknown or abandoned him;
- if the spouse refuses to receive a deduction if he has income subject to personal income tax.
In the first case, a written refusal by the parent or a certificate from the civil registry office is required (not required if the child’s birth certificate does not have a record of establishing paternity), in the second, a copy of the submitted application indicating such refusal.
The application can be submitted at any time during which the disability period established by the medical commission is in effect.
When applying for a new job, an application is usually submitted on the first working day. In this case, a certificate in form 2-NDFL may be required. With its help, accounting will determine when an employee’s income exceeds the limit for its application.
There is no need to renew the application annually, however, the period for which the disability was established should be taken into account. After the date indicated in the medical certificate, it is unlawful to use a tax deduction on this basis.
If, as a result of re-examination, the disability was extended, the documents must be submitted again.
New form 2-NDFL in 2021
From January 1, income certificates for 2021 must be issued to employees using an updated form. Reason: Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/753.
Compared to the previous version, for example, a number for KND has appeared in the form. There are no significant changes. However, you must use the updated version. Income certificates for 2021 are drawn up in the same form.
Deductions are reflected in section 4 of the new 2-NDFL certificate:
You can see an example of filling out a new 2-NDFL certificate in Consultant Plus
For our readers - free access to the system for 2 days.
