Personal income tax deduction codes for children in 2021: changes, table

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:

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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:

1. Code 126 - for a deduction of 1,400 rubles per month for the first child for parents (their spouses) and adoptive parents.
2. 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).

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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:

1. 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.
2. 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.
3. 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

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