How to get a tax deduction for children: the procedure for providing, the amount, the necessary documents

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

In Russia, citizens have a variety of rights and benefits. For example, when concluding certain transactions and during certain expenses, people can qualify for the so-called tax deduction. Next, we will talk about this bonus. What it is? How to get a tax deduction for children? Can you really count on it? How long to wait for the provision of the service and where to apply with the application of the established form? All this and more will be answered below. With timely preparation, there should be no real difficulties. Especially if you take into account all the legislative nuances in the field of returning money to the population from the tax authorities.

Definition of deductions

What is a tax deduction? First you need to know what the citizen agrees to.

The mentioned service is a process of refunding money for certain categories of expenses against paid income tax. Only citizens of the Russian Federation can apply for the deduction. Foreigners suchno bonus offered.

Similarly, citizens can return 13% of the transaction or expenses, but with some restrictions. We'll talk about them later.

You should immediately pay attention to the fact that citizens have the right to a refund:

• for myself;
• for parent;
• for underage children;
• for brothers and sisters (for their treatment or education).

Consider the situation with the return of money for children. What do you need to know about this operation?

Types of deductions

How to get a tax deduction for children? There is no single answer and cannot be. The thing is that the legislation of the Russian Federation provides for several types of refunds "for children".

Namely:

• standard tax credit;
• property refund;
• for the treatment of underage children;
• for the study of a child who has not reached the age of majority.

We will talk about all these options further. Submission of applications for the implementation of the task will be similar in the situations listed. There is a significant difference between the standard refund and other "per child" deductions.

Basic conditions for receiving the service

How to get a tax deduction for children? As we have already said, only citizens of the Russian Federation can apply for the relevant services. Moreover, they will have to comply with the established requirements.

Among those there are:

• the presence of an official place of work and a permanentincome;
• payment of 13% income tax (no more, no less);
• Citizenship of the Russian Federation;
• age over 18;
• committing certain transactions on behalf of the applicant and at the expense of his money;
• presence of residence permit in the region where the service is received.

Accordingly, if the applicant does not have a permanent income or is not subject to 13% income tax, the right to return is abolished.

Important: you can claim money in the year following certain expenses. Citizens have the right to apply for funds within 3 years from the date of various transactions. The exception is the standard tax refund.

Nuances of operations

Can a child get a tax deduction? No, but his legal representatives have the right to do so. The exception is situations where a minor has received emancipation. Then he is actually recognized as fully capable and acquires all "adult" civil rights and obligations.

Do both parents get the child tax credit? No. Usually, the applicant for a specific return is either the mother of the child or his father. For example, a father requests a deduction for medical treatment, and a mother requests a deduction for studies.

Standard return

The first type of refund is the standard child tax deduction. It provides for a reduction in the tax base when calculating personal income tax from a person's salary. A similar "refund" is issued by the employer.

Citizen will need:

1. Create a packagedocuments necessary to bring the idea to life.
2. Apply to your employer.
3. Waiting for a response from the authorities.

Here are the amounts of deductions provided by the legislation of the Russian Federation in the form of standard refunds for children:

• 1,400 rubles - for 1 or 2 children;
• 3,000 rubles - if there are 3 or more minors;
• 6,000 rubles - disabled children under 18 years of age or disabled children of 1-2 groups under 24 years old who are "points" students / study in residency / graduate school / internship and at the same time are brought up by guardians or foster parents;
• 12,000 rubles - disabled people up to the age of majority, children under 24 (students of full-time departments, postgraduate studies, internships, residencies) brought up by their own parents.

Important: a refund is provided only if the annual income does not exceed 350 thousand rubles.

Documents for standard return

How to get a tax deduction for a disabled child? What about a he althy baby? If we are talking about a standard return, the following certificates will be useful to the applicant:

• children's birth certificates;
• statement;
• passport;
• SNILS;
• statement stating that the other parent does not receive deductions and agrees to the waiver.

In some cases, the employee is asked to:

• certificates of disability of children;
• adoption papers;
• certificates about the education of children in universities.

This is the easiestscenario of events. Getting a deduction for children through the tax is much more difficult. Especially if you do not prepare for this operation.

For treatment

Let's start with the social return for medical services. They cannot exceed 120 thousand rubles in total. The money is transferred to the applicant's card against the paid personal income tax.

Citizens can claim money for:

• purchasing medicines and medical rehabilitation devices;
• dental care;
• other medical services.

Important: the limit of 120,000 rubles does not apply to expensive treatment. In this case, a person will be able to return exactly 13% of the expenses incurred.

How to get a tax deduction for children for their treatment? The algorithm of actions will be as follows:

1. To prepare the papers requested by the tax authorities. Their list changes depending on the situation.
2. Apply for a refund to the tax office.
3. Wait for a response from the Federal Tax Service of the Russian Federation regarding the provision of a deduction. The application is considered for about 2 months.
4. Receive funds to the account specified in the application. This operation takes about 1.5 months.

As practice shows, the main difficulties arise in the preparation of documents for the implementation of the task. Next, consider the certificates that may be useful to the applicant.

Medical Service Refund Package

How to get a tax deduction for the treatment of a child? This will require the following statements:

• petition;
• contract for the provision of medical services;
• medical facility license;
• doctor accreditation (in exceptional cases);
• checks confirming expenses;
• prescriptions for certain medicines;
• applicant's ID;
• birth certificates of children whose treatment is refundable.

Additionally, you will have to bring income statements and a tax return in the form of 3-personal income tax. These papers are needed when requesting any deduction, so we will not mention them further.

Important: Marriage/divorce certificates and adoption certificates may be required in some cases.

Child learning

How do I get a tax deduction for my child's education? The algorithm of actions will be exactly the same as in the case of treatment.

The difference is that for each child you cannot receive more than 50,000 rubles in the form of a deduction. total. The refund amount cannot exceed 6,500 rubles per year.

Parents can claim a tax refund if:

• children study full-time;
• adults under 24;
• children-students have no official place of employment;
• an agreement with the university for educational services was concluded with the parent of the child.

In other cases, the operation under study is impossible. How do I get a tax deduction for my child's education? To do this, prepare:

• agreement with the university;
• certificates about the child's education;
• children's birth certificates;
• identity cards of the applicant parent and adult student child;
• receipts confirming the fact of payment of tuition by the parent;
• university license;
• speci alty accreditation.

That's it. There shouldn't be any difficulty. The main thing is to bring all the listed documents in the combination "original + copy".

For property

There is another scenario. It's about a property claim. It is provided from an amount of not more than 2,000,000 rubles for a regular purchase of real estate and from 3,000,000 for mortgage lending. In total, you cannot receive more than 13% of the transaction amount (260,000 rubles and 390,000, respectively).

Parents can demand a deduction until the established limits are exhausted. It is worth remembering that:

• parent has the right to claim a deduction for the purchase of real estate in full ownership of the child;
• such an act does not affect the minor's right to property returns in the future;
• legal representative of a minor can issue a refund for the purchase of real estate in shared ownership.

To claim the child's property tax credit, a parent will need:

• real estate purchase agreement (or mortgage agreement);
• certificates confirming the fact of depositing money for the operation;
• evidence ofbirth/adoption of an owner child;
• USRN statements for purchased real estate;
• passport of a citizen of the Russian Federation (applicant);
• marriage certificate (if available).

Important: Husband and wife can decide for themselves how they share the tax deduction between themselves, especially when it comes to refunds for the child.

Where to send the application

We figured out how to get a tax deduction for children in one case or another. Where can I apply for the prescribed form?

Deduction applications accepted at:

• one-stop shops;
• organizations like "My Documents";
• MFC;
• FTS of the Russian Federation at the place of registration of the applicant.

Important: in some cities, deduction applications are accepted and help create intermediary companies. They charge varying fees for their services, so this option is not in high demand.

Conclusion

We have reviewed the basic information on claiming deductions for children in Russia in certain cases. Now every parent will be able to cope with the tasks set without much difficulty.

When drawing up an application for a refund to the personal income tax account, a citizen will have to indicate the details of the account to which he wants to receive money. This is an extremely important point.

On average, an application for social and property deductions is considered and processed 4-6 months. During this period of time, applicants, as a rule, return the money they are en titled to by law.