Tax deduction Art. 218 p. 1. Standard tax deductions. Double standard deductions

1. The right of ownership to a new thing manufactured or created by a person for himself in compliance with the law and other legal acts is acquired by this person.

The right of ownership to fruits, products, income received as a result of the use of property is acquired on the grounds provided for in Article 136 of this Code.

2. The right of ownership to property that has an owner may be acquired by another person on the basis of a contract of sale, exchange, donation or other transaction for the alienation of this property.

In the event of the death of a citizen, the ownership of his property is inherited by other persons in accordance with a will or law.

In case of reorganization of a legal entity, the ownership of the property belonging to it passes to legal entities - legal successors of the reorganized legal entity.

3. In the cases and in the manner provided for by this Code, a person may acquire ownership rights to property that does not have an owner, to property whose owner is unknown, or to property that the owner has abandoned or to which he has lost the right of ownership on other grounds, provided by law.

4. A member of a housing, housing-construction, dacha, garage or other consumer cooperative, other persons entitled to share savings who have fully paid their share contribution for an apartment, dacha, garage, or other premises provided to these persons by the cooperative, acquire the right of ownership to the specified property.

Commentary to Art. 218 Civil Code of the Russian Federation

1. The commented article establishes the general grounds for acquiring property rights. More detailed legal regulation of some of them is contained in other provisions of Chapter. 14 Civil Code of the Russian Federation. In the science of civil law, it is customary to divide these methods into primary and derivative, depending on whether the right of ownership arises on the basis of succession or without it.

Depending on the characteristics of the legal facts (legal compositions) underlying the emergence of property rights, the legal models provided for by law can be divided into three main categories.

2. The first of them combines methods conventionally called indirect lawful active actions of participants in civil circulation. Firstly, it includes situations in which, as a general rule, the actual actions of the person acquiring the right are sufficient to acquire ownership rights: manufacturing a thing and collecting proceeds from it (clause 1 of the commented article); bona fide specification (clause 1 of article 220 of the Civil Code); collection of publicly available things (Article 221 of the Civil Code). In these situations, the acquisition of rights is mediated by purely actual actions of a productive nature or the occupation of publicly accessible property; The exception is cases of creation of new real estate, when actual actions must be preceded by approval of construction in accordance with the current urban planning legislation and supplemented by an application in the prescribed manner to the authorized bodies for state registration of the new object (Article 219 of the Civil Code).

Secondly, this includes cases of the emergence of property rights according to legally established models of behavior of participants in the turnover, in some cases - on the basis of their unilateral expression of will: privatization of state and municipal property; payment of pension savings by a member of a consumer cooperative (clause 4 of the commented article); acquisition of property by inheritance (Section V of the Civil Code of the Russian Federation) and succession during the reorganization of a legal entity (Articles 57 - 59 of the Civil Code).

Thirdly, this category includes cases of acquisition of property rights on the basis of the agreed expression of will of two or more persons - civil transactions (clause 2 of the commented article; Chapter 30 - 33 of the Civil Code).

3. The second category of methods for acquiring property rights (the general conceptual justification for their use is contained in paragraph 3 of the commented article) combines situations related to the elimination of the improper position of property in economic circulation. This includes taking ownership of ownerless (Article 225 of the Civil Code) and abandoned (Article 226 of the Civil Code) things, finds (Articles 227 - 229 of the Civil Code), stray animals (Articles 230 - 232 of the Civil Code), treasures ( Article 233 of the Civil Code) and the acquisition of property by prescription (Article 234 of the Civil Code).

4. The third category includes situations in which the emergence of property rights is preceded by termination of the right to the same property of another person as a sanction for improper behavior (Article 235 of the Civil Code).

5. The wording used by the legislator in paragraph 4 of the commented article does not allow any alternative to the acquisition by a member of a consumer cooperative who has fully paid the amount of the accumulation of shares, ownership rights to property, the possession and use of which is derived from membership in the cooperative, i.e. ownership is acquired by a member of the cooperative without additional expression of will. Taking into account the unprofitability of such a legal regime for property in some aspects (for example, in terms of the owner bearing, on a general basis, the risk of accidental death, accidental damage to property), this procedure may cause certain complaints, however, it should be recognized that if a member of the cooperative wishes to restore the previous legal regime of the property in his possession and use of property, this goal can in any case be achieved by donating it to the cooperative.

1. When determining the size of the tax base in accordance with paragraph 3, the taxpayer has the right to receive the following standard tax deductions (as amended by Federal Law No. 216-FZ of July 24, 2007 - Collection of Legislation of the Russian Federation, 2007, No. 31, Art. 4013):

1) in the amount of 3,000 rubles for each month of the tax period applies to the following categories of taxpayers:

persons who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of the disaster at the Chernobyl nuclear power plant or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant;

persons who became disabled as a result of the disaster at the Chernobyl Nuclear Power Plant from among those who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl Nuclear Power Plant or engaged in operation or other work at the Chernobyl Nuclear Power Plant (including those temporarily assigned or sent on business), military personnel and those liable for military service, called up for special training and involved in work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, regardless of the location of these persons and the work they perform, as well as persons of command and rank and file of internal affairs bodies, the State Fire Service, who served (are currently serving) in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl Nuclear Power Plant and resettled from the resettlement zone or who voluntarily left these zones, persons who donated bone marrow to save the lives of people affected by the disaster at the Chernobyl Nuclear Power Plant, regardless of the time that has passed since the day carrying out a bone marrow transplantation operation and the time of development of disability in these individuals in this regard (ed. Federal Law of July 25, 2002 N 116-FZ - Collection of Legislation of the Russian Federation, 2002, N 30, Art. 3033);

persons who in 1986-1987 took part in the work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant within the exclusion zone of the Chernobyl nuclear power plant or were employed during this period in work related to the evacuation of the population, material assets, farm animals, and in operation or other work at the Chernobyl nuclear power plant (including temporarily assigned or seconded);

military personnel, citizens discharged from military service, as well as those liable for military service, called up for special training and involved during this period to perform work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, including take-off and lifting, engineering and technical personnel of civil aviation, regardless of location dislocation and work performed by them (as amended by Federal Law of December 29, 2000 N 166-FZ - Collection of Legislation of the Russian Federation, 2001, N 1, Art. 18);

persons of command and rank and file of internal affairs bodies, the State Fire Service, including citizens dismissed from military service who served in the exclusion zone of the Chernobyl nuclear power plant in 1986-1987 (as amended by Federal Law of December 29, 2000 N 166- Federal Law - Collection of Legislation of the Russian Federation, 2001, No. 1, Article 18; Federal Law of July 25, 2002 No. 116-FZ - Collection of Legislation of the Russian Federation, 2002, No. 30, Article 3033);

military personnel, citizens discharged from military service, as well as those liable for military service, called up for military training and who took part in the work on the Shelter facility in 1988-1990 (as amended by Federal Law of December 29, 2000 N 166-FZ - Collection Legislation of the Russian Federation, 2001, No. 1, Article 18);

who became disabled, received or suffered radiation sickness and other diseases as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, from among those who received (including temporarily sent or seconded) direct work in 1957-1958 participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those involved in work on protective measures and rehabilitation of radioactively contaminated areas along the Techa River in 1949-1956, persons who received (including temporarily sent or seconded) in 1959-1961, direct participation in the work to eliminate the consequences of the accident at the Mayak production association in 1957, persons evacuated (resettled), as well as those who voluntarily left populated areas that were exposed to radioactive contamination as a result of the accident in 1957 at the production association "Mayak" and the discharge of radioactive waste into the Techa River, including children, including children who were in a state of intrauterine development at the time of evacuation (resettlement), as well as military personnel, civilian military units and special contingents who were evacuated in 1957 year from the zone of radioactive contamination (in this case, citizens who left voluntarily include persons who left during the period from September 29, 1957 to December 31, 1958 from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as persons who left in the period from 1949 to 1956 inclusive from populated areas that were exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River), persons living in populated areas that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose on May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area), persons who voluntarily left for a new place of residence from settlements exposed to radioactive contamination due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose as of May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area);

persons directly involved in testing nuclear weapons in the atmosphere and radioactive military substances, exercises using such weapons before January 31, 1963;

persons directly involved in underground testing of nuclear weapons under conditions of abnormal radiation situations and other damaging factors of nuclear weapons;

persons directly involved in the elimination of radiation accidents that occurred at nuclear installations of surface and submarine ships and at other military facilities and registered in the prescribed manner by the federal executive body authorized in the field of defense (as amended by Federal Law of June 29, 2004 N 58 -FZ - Collection of Legislation of the Russian Federation, 2004, No. 27, Article 2711);

persons directly involved in the work (including military personnel) on the assembly of nuclear charges before December 31, 1961;

persons directly involved in underground testing of nuclear weapons, carrying out and ensuring work on the collection and disposal of radioactive substances;

disabled people of the Great Patriotic War;

disabled military personnel who became disabled in groups I, II and III as a result of wounds, contusions or mutilations received while defending the USSR, the Russian Federation or while performing other military service duties, or received as a result of a disease associated with being at the front, or from among former partisans, as well as other categories of disabled people who are equal in pension benefits to the specified categories of military personnel;

2) a tax deduction in the amount of 500 rubles for each month of the tax period applies to the following categories of taxpayers:

Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

civilian personnel of the Soviet Army and Navy of the USSR, internal affairs bodies of the USSR and state security of the USSR, who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were stationed during this period in cities, participation in the defense of which is counted towards these persons’ length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units;

Participants in the Great Patriotic War, military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the army, and former partisans (paragraph introduced by Federal Law of December 29, 2000 N 166-FZ - Collection of Legislation Russian Federation, 2001, No. 1, Article 18);

persons who were in Leningrad during its siege during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the length of stay;

former prisoners, including minors, of concentration camps, ghettos and other places of forced detention created by Nazi Germany and its allies during the Second World War;

disabled people since childhood, as well as disabled people of groups I and II;

persons who received or suffered radiation sickness and other diseases associated with radiation exposure, caused by the consequences of radiation accidents at nuclear facilities for civilian or military purposes, as well as as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;

junior and nursing staff, doctors and other employees of medical institutions (with the exception of persons whose professional activities involve working with any types of sources of ionizing radiation in the radiation environment at their workplace, corresponding to the profile of the work performed), who received excess doses of radiation exposure during provision of medical care and services in the period from April 26 to June 30, 1986, as well as persons injured as a result of the disaster at the Chernobyl nuclear power plant and being a source of ionizing radiation;

persons who donated bone marrow to save people's lives;

workers and employees, as well as former military personnel and persons retired from service of commanding and rank-and-file personnel of internal affairs bodies, the State Fire Service, employees of institutions and bodies of the penal system, who received occupational diseases associated with radiation exposure while working in the exclusion zone of the Chernobyl Nuclear Power Plant ( as amended by Federal Law No. 116-FZ of July 25, 2002 - Collection of Legislation of the Russian Federation, 2002, No. 30, Article 3033);

persons who took (including temporarily sent or seconded) in 1957-1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in work on protective measures and rehabilitation of radioactively contaminated areas along the Techa River in 1949-1956;

persons evacuated (resettled), as well as those who voluntarily left populated areas exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, including children, including children who, at the time of evacuation ( resettlement) were in a state of intrauterine development, as well as former military personnel, civilian military units and special contingents who were evacuated in 1957 from the radioactive contamination zone. In this case, persons who left voluntarily include persons who left from September 29, 1957 to December 31, 1958 inclusive from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as those who left from 1949 to 1956 inclusive from settlements exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River;

persons evacuated (including those who left voluntarily) in 1986 from the exclusion zone of the Chernobyl nuclear power plant, which was exposed to radioactive contamination as a result of the disaster at the Chernobyl nuclear power plant, or resettled (resettled), including those who left voluntarily, from the resettlement zone in 1986 and in subsequent years , including children, including children who were in a state of fetal development at the time of evacuation;

parents and spouses of military personnel who died as a result of wounds, contusions or injuries received while defending the USSR, the Russian Federation or while performing other military service duties, or as a result of an illness associated with being at the front, as well as parents and spouses of civil servants who died in the line of duty official duties. The specified deduction is provided to the spouses of deceased military personnel and government employees, if they did not remarry;

citizens discharged from military service or called up for military training, fulfilling their international duty in the Republic of Afghanistan and other countries in which hostilities took place, as well as citizens who took part in accordance with decisions of state authorities of the Russian Federation in hostilities on the territory of the Russian Federation (as amended by Federal Law No. 119-FZ of July 18, 2006 - Collection of Legislation of the Russian Federation, 2006, No. 30, Art. 3295);

3) (Subclause 3 has lost force on the basis of Federal Law of November 21, 2011 N 330-FZ - Collection of Legislation of the Russian Federation, 2011, N 48, Art. 6731)

4) the tax deduction for each month of the tax period applies to the parent, the spouse of the parent, the adoptive parent, the guardian, the trustee, the adoptive parent, the spouse of the adoptive parent who supports the child, in the following amounts:

1,000 rubles - for the first child;

1,000 rubles - for the second child;

3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II;

1,400 rubles - for the first child;

1,400 rubles - for the second child;

3,000 rubles - for the third and each subsequent child;

A tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

The tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the only parent ceases from the month following the month of his marriage.

The tax deduction is provided to parents, the spouse of a parent, adoptive parents, guardians, trustees, adoptive parents, the spouse of an adoptive parent on the basis of their written applications and documents confirming the right to this tax deduction.

At the same time, to individuals whose child (children) is (are) outside the Russian Federation, a tax deduction is provided on the basis of documents certified by the competent authorities of the state in which the child (children) live.

A tax deduction may be provided in double amount to one of the parents (adoptive parents) of their choice based on an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.

The tax deduction is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established by paragraph 1 is provided) by the tax agent providing this standard tax deduction, exceeded 280,000 rubles.

Starting from the month in which the specified income exceeded 280,000 rubles, the tax deduction provided for by this subclause is not applied.

The tax base is reduced from the month of birth of the child (children), or from the month in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family until the end of that year, in which the child (children) has reached the age specified in paragraph twelve of this subclause, or the agreement on the transfer of the child (children) to be raised in a family has expired or been terminated early, or the death of the child (children). A tax deduction is provided for the period of study of the child (children) in an educational institution and (or) educational institution, including academic leave issued in the prescribed manner during the period of study.

(Subparagraph 4 as amended by Federal Law No. 330-FZ of November 21, 2011 - Collection of Legislation of the Russian Federation, 2011, No. 48, Art. 6731)

2. Taxpayers who, in accordance with subparagraphs 1 and 2 of paragraph 1 of this article, are entitled to more than one standard tax deduction, are provided with the maximum of the corresponding deductions (as amended by Federal Law of November 21, 2011 N 330-FZ - Collection of Legislation of the Russian Federation Federation, 2011, No. 48, Article 6731).

The standard tax deduction established by subparagraph 4 of paragraph 1 of this article is provided regardless of the provision of the standard tax deduction established by subparagraphs 1 and 2 of paragraph 1 of this article (as amended by Federal Law No. 330-FZ of November 21, 2011 - Collection of Legislation of the Russian Federation , 2011, N 48, Art. 6731).

3. The standard tax deductions established by this article are provided to the taxpayer by one of the tax agents who are the source of payment of income, at the taxpayer’s choice on the basis of his written application and documents confirming the right to such tax deductions (as amended by Federal Law of July 7, 2003 No. 105-FZ - Collection of Legislation of the Russian Federation, 2003, No. 28, Article 2874).

If the taxpayer does not start working from the first month of the tax period, the tax deductions provided for in subparagraph 4 of paragraph 1 of this article are provided at this place of work, taking into account the income received from the beginning of the tax period at another place of work in which the taxpayer was provided with tax deductions. The amount of income received is confirmed by a certificate of income received by the taxpayer, issued by the tax agent in accordance with paragraph 3 (paragraph introduced by Federal Law of December 29, 2000 N 166-FZ - Collection of Legislation of the Russian Federation, 2001, N 1, Art. 18; as amended Federal Law of November 21, 2011 N 330-FZ - Collection of Legislation of the Russian Federation, 2011, N 48, Article 6731).

4. If during the tax period standard tax deductions were not provided to the taxpayer or were provided in a smaller amount than provided for in this article, then at the end of the tax period, on the basis of the tax return and documents confirming the right to such deductions, the tax authority makes a recalculation tax base, taking into account the provision of standard tax deductions in the amounts provided for in this article (as amended by the Federal Law of December 27, 2009 N 368-FZ - Collection of Legislation of the Russian Federation, 2009, N 52, Art. 6444; Federal Law of July 27 2010 N 229-FZ - Collection of Legislation of the Russian Federation, 2010, N 31, Article 4198).

Types of tax deductions for personal income tax.

Tax rates

The tax base

When determining the tax base, all income of the taxpayer received in cash, in kind, and income in the form of material benefits are taken into account. If, for example, alimony is collected in court, the tax base for its amount is not reduced.

Taxable period– calendar year;

13,35,30,15 and 90%.

13% - is general and applies in all cases, except for situations for which other types of rates are established.

35% - the cost of any winnings, prizes received in competitions, games and other events, if the cost exceeds 4000 rubles.

Interest income on deposits in banks in terms of excess of the refinancing rate of the Central Bank of the Russian Federation.

30 % - in relation to the income of individuals who are not tax residents of the Russian Federation;

If they receive income in the form of dividends from equity participation in the activities of Russian organizations, the tax rate is 15%.

9% - in relation to income received in the form of dividends of individuals who are tax residents of the Russian Federation.

The amount of tax is calculated for each type of tax rate separately, as a percentage share of the tax base corresponding to the tax rate.

Procedure for calculating and paying tax:

Tax agents are required to:

Calculate;

Withhold from the taxpayer;

Pay the calculated amount of tax to the budget.

Tax amounts are calculated by tax agents on an accrual basis from the beginning of the tax period, based on the results of each month, with the offset of the tax amount withheld in the previous month.

Tax agents are required to withhold the accrued tax amount directly from the taxpayer’s income upon actual payment and transfer the funds to the budget.

Tax agents are required to transfer the amounts of calculated tax no later than the day of actual receipt of cash from the bank for the payment of income, as well as no later than the day of transfer of income from the accounts of the tax agent to the payer's account.

For income for which a tax rate of 13% is provided, the tax base is determined as the monetary value of such income subject to taxation, reduced by the amount of tax deductions.

- standard (Article 218 of the Tax Code of the Russian Federation);

They are established for specific categories of taxpayers and can reduce their tax base by 400 rubles, 500 rubles, 600 rubles, 3000 rubles. (depending on the taxpayer category and the amount of income received)

Monthly

The tax base is reduced by 3000 rub. at FL:

Those who became disabled, received or suffered radiation sickness and other diseases as a result of the Chernobyl accident, the Mayak association, persons evacuated from these places;

Directly involved in nuclear weapons testing until January 31, 1963;

Military personnel who have become disabled due to injury, contusion or injury received while performing military service duties.

On 500 rub. monthly for individuals:

Heroes of the USSR, Russian Federation, awarded 3 degrees with the Order of Glory;

Disabled children and groups I and II;

Citizens who were in Leningrad during the blockade from 02/08/41 to 01/24/44 (regardless of the length of stay);

Parents and spouses of military personnel who died as a result of wounds, contusions or injuries received while defending the USSR, the Russian Federation or while performing other military service duties.

400 RUR for every month

Applies to those categories of taxpayers that are not listed above, and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period, exceeded 20,000 rubles.

600 rub. for every month

Applies to each child of taxpayers who support the child and who are parents and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period, exceeds 40,000 rubles.

The tax base may be further reduced by an amount that can be combined into groups of social, professional and property deductions.

- social (Article 218 of the Tax Code of the Russian Federation);

in the amount of income transferred by the taxpayer to charitable purposes - in the amount of expenses actually incurred, but not more than 25% of the amount of income received in the tax period;

In the amount paid in the tax period for their studies in educational institutions - in the amount of actual expenses incurred for training, but not more than 100 tr.

In the amount paid for treatment services - in the amount of actual training expenses incurred, but not more than 100 tr. (the list of medical services is approved by the government of the Russian Federation, in the amount of the cost of medicines received on the territory of the Russian Federation, the amount of insurance premiums that were paid in the corresponding tax period under personal voluntary insurance contracts (parents, spouses, children concluded with insurance organizations), for expensive types of treatment in medical institutions of the Russian Federation in the amount of actual expenses incurred);

In the amount of taxes paid, pension contributions in the tax period under a non-state pension agreement in the amount of expenses actually incurred, but not more than 100 tr.

- property (Article 220 of the Tax Code of the Russian Federation);

1. In amounts received by the taxpayer in the tax period from the sale of residential houses, apartments owned by the taxpayer for less than 3 years, but not exceeding a total of 1,000,0000 rubles, as well as in amounts received in the tax period from the sale of other property , owned for less than 3 years, but not exceeding 125,000 rubles. if the property has been owned for more than 3 years, a property tax deduction is provided in the full amount from the sale of the property.

2. In the amount spent by the taxpayer on new construction or the purchase of a residential building or apartment on the territory of the Russian Federation in the amount of expenses actually incurred, the amount of the deduction cannot exceed 100,000 rubles.

- professional (Article 221 of the Tax Code of the Russian Federation).

1. taxpayers - individual entrepreneurs - in the amount of expenses actually incurred by them and documented, directly related to the extraction of income. The composition of these expenses accepted for deduction is determined similarly to the procedure for determining expenses for tax purposes, Chapter 25 “income tax”.

2. taxpayers receiving income from performing work (providing services) under civil contracts - in the amount of documented expenses actually incurred by them.

3. taxpayers receiving royalties for the creation and performance of works of science, literature, art, ..., in the amount of actual documented expenses incurred. Creation of a literary work – 20%, musical work – 40%.

4) tax deduction in the amount 600 rubles for each month of the tax period applies to:

each child of taxpayers who support the child and who are parents or spouses of parents;

each child of taxpayers who are guardians or trustees, foster parents.

The specified tax deduction is valid until the month in which the income of taxpayers, calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established by paragraph 1 of Article 224 of this Code) by the tax agent presenting this standard tax deduction exceeds 40,000 rubles. Starting from the month in which the specified income exceeded 40,000 rubles, the tax deduction provided for by this subparagraph does not apply.

The tax deduction established by this subclause is made for each child under the age of 18, as well as for each student full-time forms of study, graduate student, resident, student, cadet under the age of 24 with parents and (or) spouses of parents, guardians or trustees, foster parents.

The specified tax deduction is doubled if a child under the age of 18 is a disabled child, as well as if a full-time student, graduate student, resident, student under the age of 24 is a disabled person of group I or II.

For widows (widowers), single parents, guardians or trustees, and adoptive parents, the tax deduction is double. The provision of the specified tax deduction to widows (widowers) and single parents ceases from the month following the month of their marriage.

The specified tax deduction is provided to widows (widowers), single parents, guardians or trustees, adoptive parents on the basis of their written applications and documents confirming the right to this tax deduction. At the same time, to foreign individuals whose child (children) is (are) outside the Russian Federation, such a deduction is provided on the basis of documents certified by the competent authorities of the state in which the child (children) live.

For the purposes of this chapter, single parents means one of the parents who is not in a registered marriage.

The tax base is reduced from the month of birth of the child (children), or from the month in which guardianship (trusteeship) is established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family and remains until the end of the year in which the child (children) reached the age specified in paragraphs five and six of this subclause, or in the event of expiration or early termination of the agreement on the transfer of the child (children) to be raised in a family, or in the event of the death of a child (children). Tax deduction is provided for the period of education of the child (children) in an educational institution and (or) educational institution, including academic leave issued in accordance with the established procedure during the period of study

Concept and conditions for providing standard tax deductions for children

Standard tax deduction is a tax benefit established by current legislation that reduces the (taxable income) of an individual.

That. standard tax deductions are amounts that are deducted from wages before personal income tax is paid, therefore, when applying the deduction, the employee receives more money in his hands, because Personal income tax is calculated not on the entire amount of wages, but on the difference between it and the amount of the tax deduction. Therefore, if an employee has a child or children, then such employee is entitled to standard tax deductions. An employee can reduce the amount of tax and receive more money only on the basis of expressing his right to use it.

Conditions for granting deductions

The right to receive the standard child tax credit is limited by a number of conditions:

Therefore, you can receive a standard deduction for each of your children who is under 18 years of age. If the child (children) is over 18 but under 24 years old, then he (they) can also receive a deduction if he (they) is a student, graduate student, intern, resident, cadet and is studying full-time.

a copy of the identity card of a participant in the war in Afghanistan.

01/13/2014 A.A. Ivanova

Comments on the application for a standard tax deduction

A new application for a standard deduction must be submitted in the following cases:

the employee changed his place of work;

the application for last year reflects the specific period for which the deduction is provided (for example, “I ask you to provide a deduction for children in 2017”);

the employee had a child in December 2017 or on the New Year holidays of 2018;

the employee became a guardian, trustee or foster parent in December 2017 or on the New Year holidays of 2018;

the grounds for granting the deduction have changed (for example, the status of the child has changed: he has become disabled, the status of the parent himself has changed: he has become single, the second parent transferred the right to receive the deduction to the first parent).

You also need to consider the following:

Certain cases of receiving a standard deduction

We are often asked about two questions:

on the procedure for obtaining a standard tax deduction and the necessary documents by the second parent if the spouses are divorced or in a “civil” marriage;

on receipt of a standard tax deduction by one of the parents with the consent of the other parent.

Obtaining a standard tax deduction and the necessary documents by the second parent if the parents are divorced

If there is no marriage between the parents of the child (children) (or the marriage is concluded with a person who has children from another marriage), then the second parent can receive a deduction by submitting to the accounting department at the place of work:

applications for the application of a standard tax deduction;

copies of the child's birth certificate;

document confirming the child being supported by the taxpayer(such a document, for example, may be a certificate of registration of the child at the place of residence of this parent; a copy of the court decision, from which it is clear which parent the child lives with, a notarial agreement of the parents on the payment of alimony, etc.).

Similar clarifications are contained in Letters of the Ministry of Finance of the Russian Federation dated December 13, 2011 No. 03-04-05/5-1021, dated February 10, 2012 No. 03-04-05/8-147.

Is it possible to simultaneously provide a standard personal income tax deduction to the mother, father of the child and his new wife?

Quite often, a situation occurs when a child from his first marriage lives with his mother, and the child’s father pays alimony. In Letter No. BS-4-11/16736 of the Federal Tax Service of Russia dated September 17, 2013, it gave a positive answer to the question indicated in the title, explaining that:

divorced father (even if he is deprived of parental rights, because in accordance with the Family Code of the Russian Federation, deprivation of parental rights does not relieve a parent from the obligation to support his children (explanation in the Letter of the Federal Tax Service of Russia dated January 13, 2014 N BS-2-11/13@ )) has the right to a child deduction because he pays child support. That is, he participates in the maintenance of the child. But the money that goes towards alimony is the joint property of the spouses, that is, the child’s father and his new wife. Therefore, she is also entitled to a deduction;

The mother’s new husband is also entitled to receive a child deduction (letter of the Ministry of Finance of Russia dated May 18, 2012 No. 03-04-05/8-640, dated April 18, 2016 No. 03-04-05/22162).

Consequently, when parents divorce, four people can count on the standard tax deduction for one child at once: mom and her new husband, dad and his new wife.

What documents do you need to take for a child deduction from parents and their new spouses:

Standard double tax deduction for one parent

According to the rules of Article 218 of the Tax Code, a deduction can be provided in double amount on the basis of an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.

One of the parents can refuse to receive a standard deduction in favor of the other parent only if they have the right to it, which is confirmed by relevant documents, therefore, if one of the parents does not work and does not have income subject to personal income tax at a rate of 13%, or receives exempt income from taxation, he cannot refuse to receive this deduction in favor of the second parent.

It should be borne in mind that it is impossible to refuse the standard deduction in favor of the other spouse in cases where one of the parents:

doesn't work, i.e. is a housewife (letter of the Ministry of Finance of Russia dated November 22, 2012 No. 03-04-05/8-1331);

is on maternity leave (letter of the Ministry of Finance of Russia dated August 23, 2012 No. 03-04-05/8-997);

is on parental leave to care for a child up to one and a half years old (letter of the Ministry of Finance of Russia dated 04/03/2012 No. 03-04-06/8-95);

is registered with the employment center (letter of the Ministry of Finance of Russia dated April 16, 2012 No. 03-04-05/8-513).

When they are married, no one raises any questions.

But if the parents are divorced (not married), then the question arises about what documents are necessary and sufficient to obtain a deduction in this case. The Ministry of Finance of the Russian Federation in Letter dated February 10, 2012 No. 03-04-05/8-147 explained that in this case it is necessary:

statement of refusal of one of the parents to receive a tax deduction. At the same time, a taxpayer can refuse to receive a standard tax deduction only if he has the right to it and it is confirmed by relevant documents (i.e. the child is supported by the taxpayer, the taxpayer has income subject to personal income tax at a rate of 13%, and the amount of such income does not exceed the established amount in the amount of 280,000 rubles);

application for a standard tax deduction;

An example of calculating double deduction for a single mother

For example, an employee is a single mother and has two children, the first was born out of wedlock (there is a document confirming the status of a single mother), and the father of the second was declared missing by a court decision.

In this case, the employee is the only parent and has the right to a double deduction for each child:

In the amount of 2,800 rubles. (RUB 1,400 × 2) - for a child born out of wedlock;

In the amount of 2,800 rubles. (RUB 1,400 × 2) - for a child whose father is declared missing by a court decision.

That. For both children, the employer must provide a deduction in the amount of 5,600 rubles.

When the parent is not the only one

As the Russian Ministry of Finance notes, the parent is not the only one in the following cases:
The financial department indicated this in letters dated 08/12/2010 N 03-04-05/5-448, dated 06/18/2010 N 03-04-05/5-340, dated 07/24/2009 N 03-04-06-01/ 192, from 04/13/2009 N 03-04-05-01/180, 11/02/2012 No. 03-04-05/8-1246, from 10/24/2012 No. 03-04-05/8-1215, 01/15/2013 No. 03-04-05/8-23, the same conclusions are contained in Letter of the Federal Tax Service of Russia dated 01/13/2014 N BS-2-11/13@.

Therefore, if the parents are divorced, then the parent with whom the child lives does not have the right to a double deduction.

Also, a double deduction is not provided to the only parent if he got married (Russian Federation), since (as the Ministry of Finance of Russia explains in Letter No. 03-04-05/8-372 dated April 11, 2013) in this case, the responsibility for maintaining the child is distributed between the parent and spouse. At the same time, the spouse of the parent who is supporting the child also has the right to receive a standard tax deduction in the amount of 1,400 rubles (Letter of the Ministry of Finance of Russia dated May 20, 2013 No. 03-04-05/17775). After the dissolution of such a marriage, providing the single parent with a standard deduction for a child in double the amount can be resumed if the child was not adopted during the marriage (letter of the Ministry of Finance of Russia dated April 2, 2012 No. 03-04-05/3-410).

Amount of deduction if there are adult children

In April 2014, the Ministry of Finance, in its letter dated 04/17/14 No. 03-04-05/17619, explained that it is necessary to take into account the total number of children in the employee’s family, including those for whom deductions are no longer provided to parents. That is, if there are two adult children over 24 years of age and one minor child in a family, a deduction for the latter is provided to each parent in the amount of 3,000 rubles per month until the parent’s cumulative income from the beginning of the year does not exceed 280,000 rubles.

The Ministry of Finance expressed a similar opinion earlier in response to the question:

Should I provide a deduction of 3,000 rubles for the third child if the eldest child is over 24 years old?

According to the Russian Ministry of Finance, set out in letter No. 03-04-05/8-1014 dated December 8, 2011, the oldest child should be considered first, regardless of whether a deduction is provided for him or not.

Obtaining a deduction from the tax office
There is no need to submit an application for deduction, because... such a requirement is excluded from paragraph 4 of Article 218 of the Tax Code by Federal Law No. 368-FZ dated December 27, 2009.

Article 218 of the Tax Code of the Russian Federation

(as of 07/01/2019)

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Tax deduction Art. 218 p. 1. Standard tax deductions. Double standard deductions

Commentary to Art. 218 Civil Code of the Russian Federation

Concept and conditions for providing standard tax deductions for children

Conditions for granting deductions

Comments on the application for a standard tax deduction

Certain cases of receiving a standard deduction

Obtaining a standard tax deduction and the necessary documents by the second parent if the parents are divorced

Is it possible to simultaneously provide a standard personal income tax deduction to the mother, father of the child and his new wife?

What documents do you need to take for a child deduction from parents and their new spouses:

Standard double tax deduction for one parent

An example of calculating double deduction for a single mother

When the parent is not the only one

Therefore, if the parents are divorced, then the parent with whom the child lives does not have the right to a double deduction.

Amount of deduction if there are adult children

Should I provide a deduction of 3,000 rubles for the third child if the eldest child is over 24 years old?

Obtaining a deduction from the tax office

Article 218 of the Tax Code of the Russian Federation

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From 01.01.2016, subclause 4 of part 1 is in effect in the new wording (Federal Law dated 23.11.2015 No. 317-FZ):