When calculating on the income of individuals, taxpayers are provided with standard tax deductions - amounts that are not taxed. Their values are determined by Article 218 of the Tax Code of the Russian Federation. From 01.01.2012, the size of tax deductions for citizens with children has changed.
It is necessary
- - an application for a tax deduction;
- - birth certificate of the child;
- - certificate of full-time study;
- - documents confirming disability;
- - statement of the second parent about the refusal to receive benefits.
Instructions
Step 1
Get a standard child support tax deduction from the worker at the beginning of the year. It can be drawn up in free form, but must contain the following information: surname, name, patronymic of the employee, position held, surnames, names, patronymics of children, gender, date of birth. Also request copies of birth certificates, certificates of full-time education, and, if necessary, documents confirming the child's disability.
Step 2
Determine the tax base - the amount of an employee's income that is taxed on personal income at a rate of 13%: salary, bonuses, material assistance exceeding 4 thousand rubles, etc.
Step 3
Until the month in which the employee's total income from the beginning of the year reaches 280,000 rubles, reduce the tax base every month by applying the child support tax deduction:
- 1400 rubles - for the first and second child;
- 3000 - for the third and subsequent children;
- 3000 - for each child, if a child under 18 is disabled, as well as if a student, student, postgraduate student, intern, full-time resident under the age of 24 is disabled of group I or II.
Step 4
Provide a tax deduction for the maintenance of each child under 18 years old, as well as up to 24 years old if he is studying full-time in secondary and higher educational institutions, graduate school, residency, internship. Keep in mind that not only parents, but also adoptive parents, guardians and custodians are eligible for the child support tax deduction.
Step 5
If an employee of the company is the only parent, or if one of the parents wrote a statement to refuse to receive a tax deduction, apply for a double benefit:
- 2800 rubles - for the first and second child;
- 6000 - for the third and subsequent children;
- 6000 - for each child, if a child under 18 years old is disabled, as well as if a student, student, postgraduate student, intern, full-time resident under the age of 24 years is disabled group I or II.
Step 6
In the event that a child was born in the current year, his parents are entitled to a tax deduction from the month of his birth.
