Standard tax deduction: size, conditions of granting

In determining the tax base, the income of the physicalindividuals who are taxed at a rate of thirteen percent are reduced by the amount of standard tax deductions. With regard to income taxed at other tax rates, these deductions do not apply.

Calculation period

The tax period for a standard tax deduction is a month. The tax base for a citizen’s income tax may be reduced monthly by the amount of this deduction.

Deductible

Individuals whose incomes are subject to a tax on income at a rate of thirteen percent can receive a deduction on this tax. If there is no official salary, no deduction is provided.

The right is declarative.To obtain a fiscal deduction, you must apply for a standard tax deduction. Requiring an application from the employee on an annual basis is not necessary. Standard deductions can be granted from year to year based on a single application.

Types of deductions

Standard tax deductions of the following types are registered in the Tax Code of Russia:

• on the taxpayer (citizens who meet certain conditions);
• on the children of the taxpayer.

Standard deductions are granted to citizenafter a personal statement about the desire to obtain fiscal benefits to the tax agent (employer) or in the inspection and the presentation of supporting documents. There is no legal sample for a standard tax deduction.

Employee deduction

Standard tax deductions for personal income tax on the taxpayer have a number of features:

• The right to a standard deduction for an employee has no restrictions on either the monetary amount or the marginal amount of the earnings of a citizen-taxpayer.
• If an individual works for severalemployers, he can submit an application for a deduction only in one place of professional activity. The employer is not obliged to check whether the taxpayer works elsewhere. In order to avoid misunderstandings, a citizen must include in his application a clause confirming that the applicant has been notified that a deduction can only be provided by one employer, and is obliged to immediately notify the employer’s accountancy office if the application is submitted for deduction to another agent.
• The deduction may take not only the employer, withwhich the employee works under an employment contract, but also another tax agent (individual entrepreneur, notary, lawyer, who established the law office, a separate division of a foreign enterprise in Russia).
• In respect of income from the sale of property, standard tax deductions agents do not provide.
• If the employee has periods of non-receiptincome, then the right, according to the law, to a tax deduction is not annulled, and the deduction itself accumulates. Standard tax deductions over the years do not use and can not be summarized. Accumulation is only for the calendar year. If at the end of the year, due to the transfer of fiscal benefits from an employee, an overpaid amount of income tax was generated, then you can return it yourself by contacting the tax inspectorate.
• If a citizen has the right to claim two deductions (in the amount of five hundred rubles and in the amount of three thousand), then a deduction with the maximum amount (three thousand rubles) is provided.
• If a citizen claims the right to deduct asif the taxpayer is in a certain category and is deducted for his child (children), he will be given both deductions (for the taxpayer and for the child).

Documents provided by the employer to confirm the legal right to a standard deduction for an employee:

• Employee's claim on a standard income tax deduction.
• Документальное подтверждение законного права на deduction (medical certificate, document of social expertise, certificate of Hero of Russia or the USSR, certificate of a participant in hostilities or a war veteran).

If the taxpayer decided to contact the Federal Tax Servicethe place of registration with the declaration form 3-NDFL, he must attach to her a certificate of income for the year in form 2-NDFL, confirming the deduction of documents and a written statement addressed to the head of the tax inspectorate on the model.

Standard tax deduction of three thousand rubles

The following categories of citizens-taxpayers are entitled to a fiscal deduction in the amount of three thousand rubles for each month of the tax period:

• Participants, liquidators of the consequences of the explosion at the Chernobyl nuclear power plant, industrial facility "Mayak", including those with radiation sickness and other specific diseases.
• Soldiers and civilians involved in the construction of the Shelter.
• Testers of nuclear weapons (including underground, underwater), combat radioactive substances.
• Participants build nuclear charges.
• Disabled Insured
• Disabled people of I and II groups from among military personnel.
• Disabled, equated to provide for military personnel.

Five hundred rubles deduction

The tax deduction in the amount of five hundred rubles for each month of the tax period is granted to the following groups of citizens:

• Heroes of the USSR and Russia.
• Persons designated by the Order of Glory of three degrees.
• Participants of the Second World War.
• Persons with disabilities of the first and second groups and disabled since childhood.
• Persons who are residents of besieged Leningrad who were in the city during the Second World War from September 8, 1941 to January 27, 1944.
• Prisoners of concentration camps during the Second World War.
• People who donated their bone marrow to save the lives of others.
• Persons who become ill and have suffered radiation sickness due to the accident at the Chernobyl Nuclear Power Plant, Mayak.
• People evacuated from the territories of destruction after the accident at the Chernobyl nuclear power plant, production facility "Mayak".
• Participants who performed international debt with the decisions of public authorities in the Republic of Afghanistan.
• Persons who took part in the hostilities on the decisions of the authorities in Russia.
• Parents of servicemen who died while defending the country.
• Spouses of fallen servicemen until their remarriage.

Standard tax deduction per child

Fiscal deduction granted to parents, includingincluding adoptive and guardians. From the sum of the monthly wage, the monetary value not subject to fiscal levy is deducted, and the remaining amount of income is multiplied by thirteen percent of the tax. The deduction for children is granted to the citizen-taxpayer up to a month in which his total income will grow by an accrual result to the amount of three hundred fifty thousand rubles.

Conditions for granting standard tax deductions in 2018:

• The age of the child should not exceed eighteen years.
• For a child in full-time higher education, the maximum age is twenty-four years.
• The salary of the citizen-recipient of the deduction for a calendar year on an accrual basis shall not exceed three hundred fifty thousand rubles.
• A deduction on any child is granted regardless of whether the deduction was presented to previous children.
• If the spouses have a common child and children from previous marriages, the common child is considered the third.
• The right to double deduction shall be held byregistered marriage parents in a single person. A parent is recognized as the only one if the second parent is declared dead or missing (either filed an application for recognition) or a dash in the father’s column is indicated in the birth certificate.
• At the same time, for persons whose children are located outside the country, a tax deduction is provided on the basis of notarized documents issued by the competent authorities of the state where the children live.

Features of the calculation of the deduction for children

Standard deductions for childrenhandicapped, summarized. For example, the first child in the family is disabled, the fiscal benefit will be thirteen thousand four hundred rubles (one thousand four hundred plus twelve thousand).

The refusal of the first parent to deduct in favor of the other occurs on the following conditions:

• the child is provided with a parent;
• the parent has official taxable income;
• cumulative income does not exceed three hundred and fifty thousand rubles;
• one parent submits a statement to his agent about the refusal of the standard deduction, and the other - a statement to his agent about a double deduction;
• the disclaimer does not require certification by the employer;
• A certificate in form 2-NDFL of the parent who refused to deduct is submitted to the employer who provides a double deduction every month until the income exceeds three hundred fifty thousand rubles.

Deductions for guardians and trustees

Features of tax deduction:

• Guardians, trustees can not transfer their rights to deduct other people.
• A guardian (trustee) in a single person has the right to a double deduction.
• At marriage, the sole guardian (trustee) does not lose the right to deduct double the amount.
• The spouse of the guardian (s) is not entitled to a tax deduction for the ward child (s).
• Deprivation or the presence of parental rights of the relatives of the mother and father of children does not affect the size of the deduction of the guardian (guardian) in a single person.
• The guardians (trustees) have the right to a deduction until the beneficiaries are eighteen years old.
• To submit a double deduction application, no supporting documents are required.

Where to get the deduction?

For children, there are two ways:

• To apply to the accounting department of the employer with a statement and attachment of the required documents (birth certificate of children, certificates from educational institutions about full-time education of children).
• Contact the tax office with a completed declaration form 3-NDFL.

Do I need a deduction?

The process of issuing a standard deduction at workvery fast and easy for a person. Given the modest size of the payment, many citizens do not exercise their right to a fiscal deduction. To declare your right or not is up to you.