The standard child tax deduction is provided to his parents from the moment of birth until the end of the year in which their child turns 18. If an adult child is studying full-time, including graduate school, the parents are entitled to the deduction until their child reaches 24 years of age. You can get a deduction from your employer or by contacting the tax office yourself.
It is necessary
- - birth certificate of the child;
- - 2NDFL certificates from tax agents and other documents confirming income and payment of tax from it;
- - a computer;
- - the program "Declaration" or similar;
- - Printer;
- - fountain pen;
- - a postal envelope, attachment inventory forms and return receipts when documents are sent by mail.
Instructions
Step 1
If you are self-employed, the easiest way to get the deduction is from your employer. All you need to do is contact the accounting department or another department of the company that is in charge of such issues.
You will be asked to write a statement addressed to the head of the organization and bring the child's birth certificate. And if he is over 18 years old, then a certificate from his place of study.
You can also apply for a deduction from any other tax agent. For example, in an organization with which you cooperate under a work contract, copyright agreement, etc. The procedure is similar.
Step 2
If you have not received a deduction through a tax agent or do not have one, but you have sources of income from which personal income tax is paid at a rate of 13% (for example, you receive income from abroad, from renting out housing to an individual, etc.), then you have the right apply on this issue to the tax office at the place of your permanent registration (registration).
To do this, you will need to submit a declaration, write an application addressed to the head of the inspection and submit a 3NDFL declaration for the past year.
Step 3
To fill out the 3NDFL form, it is best to use the "Declaration" program developed by the State Research Center of the Federal Tax Service of the Russian Federation, on whose website you can download it. Its interface is self-explanatory, so there shouldn't be any difficulties.
Enter information about income on the basis of 2NDFL certificates from your tax agents, there you can also find their details requested by the program. On other income and taxes - according to the documents confirming them and receipts for self-payment of personal income tax.
Be sure to only include the number of children on the deduction tab.
The program will calculate everything you need. This will allow you to enter the amount of the deduction in the text of the application for its provision.
Step 4
The application is written in the name of the head of the territorial tax inspection. His data can be clarified with the Inspectorate of the Federal Tax Service or the regional department of the tax service. But in principle, a position is enough.
Do not forget to indicate who is applying (last name, first name and patronymic in full), the address of registration with the index and, if available, another postal address for correspondence, TIN, telephone number for communication.
Title the document "application" and indicate that you are asking for a standard tax deduction for a child in accordance with part 2 of article 218 of the Tax Code of the Russian Federation and its amount.
If you prefer to receive the refundable tax through Sberbank, please indicate the details of the branch and the account number. You can get the necessary data from the operators of the branch where you opened the account.
Step 5
Make a copy of the child's birth certificate. If he is over 18 and is a full-time student, you will also need a certificate from the place of study.
You can take the finished set of documents to the tax office personally (in this case, remove copies from all the papers to be handed over and ask to make a mark of acceptance) or send it by mail with a valuable letter with a list of attachments and a receipt acknowledgment.
