Conditions for providing a deduction for children
First of all, let us explain that a tax deduction is an easing of income tax or in other words a tax privilege. It is a specific amount established by the state, which reduces the tax base. This privilege applies to those people who have children under the age of 18. Who specifically has the right to a tax deduction? The right to such a deduction has parents and guardians, as well as adoptive parents whose children have not reached the age of 18. If children study permanently, the term of receiving the above-mentioned benefit to parents or adoptive parents is extended until the execution to such children for 24 years.
One of the conditions for granting a tax deduction is the amount of the parents' wages. If it exceeds 280 thousand rubles, then this right is lost.
You should know that the tax deduction for children is received by both the father and the mother, unless the other is fixed by their agreement. This refers to the refusal of one of the parents from the right to such a benefit in favor of another. This is advisable when one of the parents has a high salary and the threshold for the abolition of the tax break comes before the end of the calendar year. In this situation, the second parent has the right to receive a double deduction. The consent of the second spouse for obtaining a double deduction is not required if the parent is single (single mother, single father) or in the event of the death of the other parent or his recognition missing. This should be confirmed by the relevant documents.
Size of the standard deduction for children in 2014
The size of the standard deduction is valid from 2012 and is differentiated depending on the number of children in the family. So, for I and II children the amount is 1400 rubles, and on III and the next - 3000 rubles. This means that if there is one child, 1400 rubles are deducted from the parent's salary, which are not subject to taxation, and the remaining amount is taxed 13%.
The tax deduction has its own timeframe. Such deductions are established from the month of birth in the family of the baby or toddlers. The same concerns custody. Tax deductions are received from the guardianship month or the month of entry into force of the contract for the transfer of the child for upbringing in the family. Legislation provides for the right to such deductions before the end of the year in which the child turns 18 years old.
Since the month when the parent's salary has reached the threshold of granting the right to a benefit, and this is 280,000 rubles, this deduction does not apply.
Parents are required to know that the above deduction is their right, and the employer is not obliged to charge this benefit by default. It is provided only upon presentation of a full package of required documents provided by law and filing a respective application to the head of the head. A child's birth certificate, a certificate of marriage, a certificate from the place of work of the second parent about the non-use of this benefit (if this is the case) are attached to it. Guardians and adoptive parents are required to provide a copy of the transfer contract, an extract from the document on the adoption of the child.
If a child has reached adulthood and studies permanently, then you need to show a certificate about it from the school.
If the child has a disability, a certificate from the ITU is also attached.
When one of the parents changes his place of work during the year, from the previous place he must submit a certificate in the form of 2-NDFL for processing the above tax deduction.
If for a number of reasons the employer's tax deduction has not been implemented, the employee can do it himself after submitting the 3-NDFL to the district inspection.