Tax deduction for children in 2021: amount, documents, what has changed

What is a tax deduction for children in 2021: application form, what is the amount of deduction per child, deduction limit, deduction codes for a child, double deduction in favor of one of the parents, who is entitled to this type of standard tax deductions, how to take advantage of tax benefits for children - all these aspects are regulated by tax legislation.

Child tax deduction: what is it and who is eligible for the deduction in 2021

The procedure and amounts for providing a tax deduction for children are regulated by Article 218 of the Tax Code of the Russian Federation. You can read detailed information about what tax deductions are in watch. In relation to deductions for a child, this is the amount from which 13% income tax (NDFL) is not withheld.

If the spouses have a child from previous marriages, then the common child will be considered the third.

The standard child tax deduction in 2021 is made for each child :

• under the age of 18;
• for each full-time student, graduate student, resident, student, cadet under the age of 24. The refund amount is no more than 12,000 rubles.

The right to a refund is lost in the following cases:

1. coming of age (or graduating from an educational institution after the age of 24);
2. official marriage of the child;
3. his death.

Each parent, including adopted parents, as well as guardians and trustees, has the right to receive a tax deduction for children in 2021.

Are there any limits on tax benefits?

Almost every property and social deduction has a limit amount. You will not be able to get more:

• 260 thousand rubles if you make a return after purchasing real estate;
• 13% of the total mortgage interest;
• 13% of the cost of expensive drugs;
• 15,600 rubles if you paid for your own treatment or training;
• 6,500 rubles when paying funds for treatment or education of children.

Even such small amounts for many families can be a great help to the family budget. Of all types of preferential deductions, the most popular is property deductions. Its amount is significant, so payers consider it advisable to spend some time to complete it. Many people think that getting a deduction is difficult, but in fact, collecting a package of documents and submitting them to the Federal Tax Service is quite simple, it only takes 1 day.

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.

Income tax standards in the Russian Federation

The income tax rate varies in the range of 9-35% of profits. The highest rates occur in the following circumstances:

35% - calculated from the profit received as interest on deposits in banking institutions, rewards (their total price is taken into account), cash winnings, as well as the amount saved on interest when receiving funds, given on loan or on credit, when all of the above profit items exceed the amounts specified in legislation;

30% is withdrawn from the profits of persons not classified as tax residents of the Russian Federation. An exception is the profit that a non-resident individual who owns a share of the capital of a Russian company received as dividends based on the results of its operation. In these circumstances, the tax rate will be 15%.

The base rate is 13% - this figure applies to all citizens who have the status of tax residents of the Russian Federation. The following are subject to taxation at this rate: wages, profits received from the sale of private property, remuneration received in accordance with contracts.

The 9% norm applies to dividends from all tax residents of the Russian Federation, to profits earned as interest on mortgage-backed bonds issued before the beginning of 2007.

Required documents to receive a child tax credit

Typically, the employer independently submits the necessary data to the tax service to issue a deduction for the employee’s children. In this case, no tax will be withheld from these amounts. And in order to receive a tax deduction for children in 2021, you need to provide the employer with a package of papers.

The following documents will be needed:

1. birth certificate for each child;
2. a certificate in form 2-NDFL from the previous place of work for the current year;
3. application for a standard tax deduction for a child(ren);
4. for children aged 18-24 years - a certificate from an educational institution;
5. certificate of disability (if necessary).

You cannot file a tax return in 2021. The child deduction is now made exclusively by the employer. However, if he did not provide a deduction or provided an amount less than required, you can still apply to the tax authority to receive them (see paragraph 4 of Article 218 of the Tax Code of the Russian Federation).

Important! If the applicant officially works in several places, then the benefit is provided only with one employer.

What benefits are similar to deductions when purchasing real estate?

According to the rules in force for recipients of property deductions, you can return money for other expenses:

• for tuition fees;
• for purchasing a voluntary health insurance policy;
• for participation in the pension co-financing program;
• for donating money to charity;
• for a donation to a religious organization (not only the Russian Orthodox Church, but any other);
• for payment of treatment and purchase of medicines.

To receive any of these deductions, you must submit an application to the Federal Tax Service. You must attach documents confirming your expenses. If you have paid for training, then, in addition to payment receipts, you must submit an agreement with the educational institution.

Paid treatment must be confirmed by an agreement with a medical institution, receipts for the purchase of medications (prescriptions from a doctor will also be required) and receipts for payment for procedures.

Social tax benefits when paying for education or treatment can be applied if you made expenses for yourself or for your immediate family - children. It is best to submit an application to the Federal Tax Service to receive them. It will be reviewed within 10 days, and the money will be transferred within the next 3 months if the decision is made in your favor.

Providing double deduction for a child

The child deduction can be provided in double amount to a single mother or one of the parents (adoptive parents) of their choice. In the second option, a statement of refusal from one of the parents is required.

The following will not be able to refuse benefits in favor of the other parent:

• officially unemployed;
• registered as unemployed at the employment center;
• those on maternity leave.

A prerequisite is that the parent transferring the right to the deduction has income subject to personal income tax.

Since the beginning of 2013, an income certificate in Form 2-NDFL must be provided to the employer on a monthly basis if you receive a double deduction.

Therefore, to obtain a double deduction, the list of documents is supplemented:

1. application for a double deduction;
2. application from the other parent (if any) to waive the child deduction;
3. income certificate in form 2-NDFL of the abandoned parent (monthly).

Important! The limit of 350 thousand does not double with a double deduction.

Pay attention to the following article: When can you get a double tax deduction for a child?

FAQ on applying for the standard child tax credit in 2021:

The employer has the right to provide a deduction for the child from the beginning of the year, regardless of the month in which the application for its receipt was submitted and all the necessary documents were collected.

The amount of tax deductions should be determined based on the total number of children of the taxpayer, including those for whom tax deductions are not provided. This applies not only to natural children, but also to those in guardianship or care, adopted children, stepdaughters and stepsons.

Important! When calculating the average per capita income for each family member, for example, to receive benefits for the firstborn, income is taken into account in its entirety (before applying the tax deduction).

If parents are divorced or in a civil marriage

If there is no marriage between the child’s parents, then the second parent can receive a deduction by providing a document confirming that the child is supported by the taxpayer.

For example it could be:

• certificate of registration of the child at the place of residence of this parent;
• notarial agreement of parents on the payment of alimony;
• a copy of the court decision, which contains an explanation of who the child lives with.

Double child deduction for single parent

The concept of “sole parent” is not defined by law. However, as the Ministry of Finance notes, a parent is not the only one if a marriage is not registered between the child’s parents.

The absence of a second parent in a child can be confirmed by one of the following documents:

• birth certificate indicating one parent;
• a certificate from the registry office stating that the second parent is included in the birth certificate according to the mother (form 25);
• death certificate of the second parent;
• court decision declaring the second parent missing.

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.

Tax-free income

Due to the existence of the gradation of rates described above, many taxpayers are wondering whether there are any income tax benefits in effect in 2021 to reduce the burden on personal and family budgets. According to the current legislation (Tax Code of the Russian Federation), there are types of income that are not taxed at all:

• benefits addressed to women with a child (during pregnancy, childbirth, child care);
• scholarships;
• benefits for the unemployed;
• alimony;
• travel and daily allowances;
• compensation for payment of educational services for employees;
• return of mortgage interest;
• reimbursement of payment for the employee’s professional suitability exam;
• assistance to families with children;
• one-time (within 12 months) financial assistance, if its volume does not exceed 4 thousand rubles;
• grants aimed at developing farms;
• one-time financial allowance for a farmer opening a farm;
• living quarters and land received free of charge from local or state funds.

The full list of these income tax benefits in 2021 is regulated by the Tax Code of the Russian Federation - it can be found in Article 217. document.

What changes are planned for the new year?

The government has several innovations in the future. But whether they will be implemented is still unknown.

Among them:

• a tenfold increase in the maximum tax deduction for large families;
• with a salary of less than 30 thousand rubles. – complete exemption from personal income tax

The amount of the tax deduction for children in 2021 can range from 1,400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. And although about 2 years ago deputies wanted to consider additional benefits for a standard refund of part of the tax for large and low-income families, the issue is still in limbo.

Benefits for personal income tax for other categories

In addition to the above categories, personal income tax benefits are also available to the following persons:

• 3000 rub. – “Chernobyl victims”, liquidators of radiation accidents, participants in nuclear tests and other persons from the list of paragraph 1, paragraph 1, article 218;
• 500 rub. – Heroes of the USSR and the Russian Federation, participants of the Second World War, concentration camp prisoners who suffered from radiation sickness, medical staff with increased radiation doses and other persons from paragraph 2, paragraph 1, article 218.

If the same person is entitled to two deductions of 3000 and 500 at the same time, then the larger of them is taken for calculation.