The legislation of the Russian Federation establishes standard tax deductions for working citizens with income taxed at a rate of 13%. According to Art. 218 of the Tax Code of the Russian Federation, a taxpayer can be provided with two types of deductions: for individuals without special status, as well as for citizens with children.
Instructions
Step 1
The standard tax deduction for children is provided by tax agents: employing organizations; individual entrepreneurs; private practicing notaries; lawyers who have established lawyers' offices; subdivisions of foreign organizations in the Russian Federation. To get it, write a statement to the employer and attach documents confirming the right to deduction: birth certificates of children, a certificate of their residence with their parents, a copy of a marriage certificate or a notice of no civil registration. Please note: the standard tax deduction is provided for children under 18 years of age. If the child is a full-time student, student, resident, graduate student, cadet, then his parents have the right to receive a deduction until they reach 24 years of age. For its registration, you will also need a certificate from the place of study.
Step 2
Be aware that the deduction must be provided from the month indicated on your application. Moreover, both parents can apply for it, but only in one place of work: main or part-time. If one of the parents transfers their right to receive the deduction to the other, a copy of the corresponding statement of the parent who refused the deduction will be required, as well as a certificate from his employer stating that the deduction is not made.
Step 3
Please note that the sole parent, guardian, guardian is entitled to a double tax deduction, but only before marriage. From now on, the deduction will be in a single amount. If you are a guardian, trustee, parent of an adopted child or a disabled child, you will need to provide the employer with documents confirming these circumstances. In 2012, the following deductions were established for children: - the first child - 1400 rubles; - the second - 1400 rubles; - the third and each subsequent one - 3000 rubles; - a disabled child - 3000 rubles.
