Personal income tax benefit: who is en titled? Documents for tax relief

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Individual income tax is commonly referred to as personal income tax. 2017 brought a number of changes for those who use tax credits. Rather, only certain categories of persons are affected. So, the amount of deductions for parents with disabled children is changing. However, not only parents can receive tax benefits. But you should provide a full package of documents, which will confirm the right to a tax deduction and a reduction in the tax base.

From whom is personal income tax taken?

This tax is levied on those who receive any income. That is, any working person pays a certain amount to the state treasury. Its percentage varies depending on whether a person is a resident of the country, as well as what kind of income he receives: from the main activity or dividends.

In most cases, any citizen of the Russian Federation pays to the tax service an amount equal to thirteen percent of the salary. Are there tax exemptions?any category of citizens? Yes. However, the percentage does not decrease, only the taxable base changes.

What is the tax base?

The base is the amount that is subject to taxation. That is, if a person has an accrued salary in the amount of ten thousand rubles, then the thirteen percent described above are taken from it.

That is, as a result, the employee will receive 8,700 rubles in his hands. Of course, each case should be considered separately. This is due to the fact that there are a number of accruals that are not taxable at all.

What can't be taxed?

So, which species should be immediately excluded from the tax base? It is difficult to consider personal income tax benefits, since they are used by all citizens of the Russian Federation without exception. This is written in the Labor Code of the country.

First of all, it is worth noting material assistance. According to the current legislation, the employee has the right to material assistance up to four thousand rubles, which will not be subject to thirteen percent. It should be borne in mind that the calculation of the total amount is taken on an accrual basis from the beginning of the calendar year. That is, if an employee received four thousand rubles in honor of the New Year in January, then all other accruals of material assistance will be subject to income tax.

The second item is compensation payments. For example, when laying off staff. This also includes the compensation that an employee receives for a medical examination upon admission to work.

Who can get tax credits?

Personal income tax benefits can be received by different categories of persons.

The first can be attributed to those who are en titled to a personal deduction. If a person has a certificate of a participant in hostilities, then he has the right to a monthly deduction in the amount of five hundred rubles. This means that this particular amount will not be taxed by thirteen percent. This group can also include disabled people of the second and first groups.

The second group is en titled to personal income tax benefits for children. And it doesn't matter if you're a single parent or not. Only the amount of the deduction changes, not the fact of receipt. It is also worth noting that there have been changes in personal income tax in 2017. The amounts due to guardians and parents of disabled children have changed. The former receive a six thousand deduction, while the parents are en titled to twelve.

What do you need to get a deduction for yourself?

It should be noted right away that until 2011 every citizen had the right to a deduction of 400 rubles. However, later this function was removed, but the deductions for children were increased.

The personal income tax benefit is provided only after the employee brings a package of documents to the accounting department:

• Personal statement. It can be filled in free form, or it can be carried out according to the model of the enterprise. It is mandatory to indicate for what reason the citizen has the right to a deduction, as well as a list of documents.
• A copy of the certificate of a combatant or a copy of a certificate of disability. It is noteworthy that the certificate is issuedindefinitely, while a certificate of disability may have its own term. In such a situation, you will have to update it annually and write a new application.
• Help on form 2-personal income tax, if the employee gets a new job. This refers to the documentation for the current year. That is, if an employee wants to receive a personal income tax deduction in 2017 at a new place of work, and he quit his previous job in 2016, then he does not need certificates.

Parents: package of documents

For those who have children, but are married, or the child officially has two parents, there are also benefits. What is needed in this case?

• Application for a personal income tax exemption. The full name of the employee is indicated here, as well as the data of the child or children (last name, first name, patronymic, date of birth);
• Copies of children's birth certificates.
• If children are over 18 years old, but study full-time at an educational institution, then an original certificate from the place of study is required, which confirms this fact.
• If one of the parents changed their surname and there are different data in the employment documents and the birth certificate, you must also bring a certificate of change of surname.
• Personal income tax certificate for the current year if the employee got a new job.

Single parent: what is needed?

If an employee fits the category of "single parent", then the deductions are provided to him in double the amount. If for the first childusually give a deduction of 1400 rubles, then a single mother receives 2800 rubles.

What documents for personal income tax benefits should widows and single mothers bring? Basically, the list is repeated. However, in addition to the main package of documents that parents in complete families bring, they also need to bring a certificate in form 25, which confirms the status of a single mother, or a death certificate of the second parent.

You must also bring a copy of your passport every year, especially the marital status page. Single parent benefits end from the month following the month of marriage. Therefore, many employers ask employees to write in the application a phrase that they undertake to report a change in their marital status.

How are taxes calculated for those who have benefits?

Each employee can independently check how the accounting department works. To do this, you need to make simple calculations of benefits for personal income tax.

The amount of the employee's salary must be reduced by the amount of the deduction. So, if a single parent has one child, then he can safely deduct 2,800 rubles from his earnings. And the already received number is multiplied by thirteen percent.

It is also worth noting that the amounts for each child change. If the full family receives 1,400 rubles for the first and second, then the third will already bring a deduction in the amount of 3,000 rubles. So, a parent who has three children can hope that the amount of 5800 rubles from his earnings will not be taxed. BUTthis is 754 rubles a month, which settle in the pocket of the employee, and do not go to the state fund.