Standard Dependent Tax Credit: Can You Get It for Previous Years?

What is a tax deduction for children in 2021: application form, what is the amount of deduction per child, deduction limit, deduction codes for a child, double deduction in favor of one of the parents, who is entitled to this type of standard tax deductions, how to take advantage of tax benefits for children - all these aspects are regulated by tax legislation.

Child tax deduction: what is it and who is eligible for the deduction in 2021

The procedure and amounts for providing a tax deduction for children are regulated by Article 218 of the Tax Code of the Russian Federation. You can read detailed information about what tax deductions are in watch. In relation to deductions for a child, this is the amount from which 13% income tax (NDFL) is not withheld.

If the spouses have a child from previous marriages, then the common child will be considered the third.

The standard child tax deduction in 2021 is made for each child :

• under the age of 18;
• for each full-time student, graduate student, resident, student, cadet under the age of 24. The refund amount is no more than 12,000 rubles.

The right to a refund is lost in the following cases:

1. coming of age (or graduating from an educational institution after the age of 24);
2. official marriage of the child;
3. his death.

Each parent, including adopted parents, as well as guardians and trustees, has the right to receive a tax deduction for children in 2021.

Standard tax deduction

The standard tax deduction for children is a certain amount of income of each parent, which is not subject to personal income tax (personal income tax, 13%).
The benefit is provided for each child under 18 years of age (and for full-time students up to 24 years of age). The size of the tax-free base depends on the number of children in the family, the presence of a disability category and other factors. Standard deductions are applied on an accrual basis from the beginning of the year in the amount of 1,400 rubles per month for the first child, 1,400 rubles per month for the second child, 3,000 rubles per month for the third and each subsequent child; 12,000 ₽ per month - for each disabled child (under 18 years old) or full-time student, graduate student, resident, intern or student under 24 years old, if he is disabled in group I or II. Accordingly, this exact amount is not subject to personal income tax each month.

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The tax deduction for children is provided monthly during the current tax period (year) until the month in which the taxpayer’s accumulated income for this year, subject to personal income tax at a rate of 13%, does not reach 350,000 rubles (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation ).

Let's look at examples.

Let’s say there is one child in a family and the salary of one of the parents is 70,000 rubles. Then the deduction will be provided to him for five months, after which the maximum amount of accumulated salary will be reached (70,000 * 5 (from January to May) = 350,000 rubles). The calculation will be as follows: 1400 * 5 = 7000 ₽, which will not be subject to personal income tax.

For the third child, the deduction is 3000 ₽, that is, if there are three children in a family, the calculation is as follows: 1400 1400 3000 = 5800. Accordingly, 5800 * 5 months = 29 000 ₽, which will not be subject to personal income tax. Benefit - 754 ₽ per month (or 3,770 ₽ for the same 5 months).

Each parent has the right to receive a tax deduction for children. If spouses, in addition to a common child, have a child from previous marriages, the common child is considered the third. And if a taxpayer works simultaneously for several employers, a deduction of his choice can be provided only from one of them.

A single mother or single father can receive a double deduction.

To receive a standard tax deduction, a parent needs to submit a corresponding application to the employer and attach the child’s birth certificate (for full-time students, you will need a certificate from the university). In the case of a deduction for a disabled child, a certificate of disability is also required.

If the employer did not provide parents with a standard tax deduction during the year, then the parents have the right to receive it at the end of the year when submitting a tax return in Form 3-NDFL to the tax authority at their place of residence. If the standard deduction has not been provided for the last three years, you can also claim it by preparing declarations.

Types of social tax deduction for children:

• education;
• treatment and purchase of medicines;
• insurance.

Education

One of the parents has the right to receive a tax deduction for the education of children under 24 years of age. Guardians and trustees, by analogy, can receive a deduction for the education of wards and wards up to 18 years of age and former wards and wards up to 24 years of age.

A mandatory condition for receiving a tax deduction for parents is full-time education of children. The tax deduction covers the costs of education in kindergartens, schools, driving schools, secondary and higher educational institutions and other institutions that have the status of an educational institution or educational institution (confirmed by a license or other document).

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The tax deduction for education for each child or ward is up to 6,500 rubles: the maximum amount with which you can receive a deduction is 50,000 rubles (6,500 rubles is 13% of 50,000 rubles). If parents pay tuition for two or more children, they have the right to receive a deduction for each child.

Treatment

One of the parents can also receive a tax deduction for treatment and purchased medications prescribed to children under the age of 18 by the attending physician. You need to know that in order to receive a tax deduction, a medical institution must issue a certificate of payment for medical services, which must indicate the service code.

Code “1” implies that the treatment is not expensive, and therefore the tax deduction amount is a maximum of 15,600 rubles (that is, the maximum amount with which a deduction can be obtained is 120,000 rubles). Code “2” implies that the treatment is expensive, and therefore the maximum amount for which a deduction can be obtained is not limited. So, if the cost of expensive treatment amounted to 400,000 rubles, then the amount to be refunded is 52,000 rubles (13% of 400,000 rubles).

To receive a deduction for treatment, you need all receipts confirming expenses, including the contract. Social deductions can also be received for expenses on purchased medicines if you have a prescription form with the prescription of medicines in the prescribed form.

Parents can also receive a deduction for treatment through their children’s voluntary health insurance. To receive this type of deduction, copies of a voluntary medical insurance agreement or a voluntary medical insurance policy and cash receipts or receipts for receiving an insurance premium (contribution) are required.

Insurance

Parents have the right to receive a tax deduction for life insurance of children (including adopted children and those under guardianship or trusteeship). The amount of the deduction is similar to the previous types - up to 15,600 ₽ (from an amount not exceeding 120,000 ₽). It is possible to receive a deduction for such risks as survival and death.

When purchasing real estate (apartment, room, land plot for individual housing construction), you can receive a deduction in the amount of 260,000 rubles. When using credit funds, you can also receive a deduction of 390,000 rubles from the interest actually paid. If the property is owned by a minor child or in the common shared ownership of a parent (parents) and a minor child (children), then the parents have the right to receive a deduction on behalf of minor children if the latter do not have official income taxed at a rate of 13%. In general, a minor may have income if he is declared fully capable (emancipation).

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It is important to note that children do not lose their right to receive a tax deduction in the future. That is, if they acquire property and have income, they can receive a tax deduction despite the fact that the parents already received it at one time.

To receive a deduction, you must prepare a declaration in form 3-NDFL, an application for a refund of overpaid tax and attach all the necessary documents (purchase agreement, transfer and acceptance certificate, certificate of registration of ownership, certificate in form 2-NDFL, payment documents) .

The tax deduction for one tax period cannot exceed the amount of tax withheld from wages at a rate of 13%.

Amounts and codes of deductions for children in 2021

The deduction for children is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period (new year), exceeded 350,000 rubles.

The following amounts are provided:

• for the first child (code 114) is 1,400 rubles;
• if two children (code 115) – 1,400 rubles;
• for the third child (code 116) and subsequent ones - 3,000 rubles;
• if a child has a disability in 2021 (code 117) – 12,000 rubles for parents and adoptive parents and 6,000 rubles for guardians, trustees and adoptive parents.

The indicated amounts in rubles are not the amount that you can return, but the amount on which 13% tax is not withheld.

For example, if a citizen of the Russian Federation has three children under 18 years of age, the amount of the benefit for him will be (1,400 + 1,400 + 3,000) * 0.13 = 754 rubles. monthly. The second parent (guardian) has the right to receive a deduction in the same amount at the same time. But if he has taxable income.

Let's look at an example:

In January 2021, Ivanova’s salary was 35 thousand rubles. If she has two healthy minor children, she has the right to a deduction in the amount of 2.8 thousand rubles. (1.4 thousand rubles for each child).

From Ivanova’s January salary, 13% of personal income tax will be withheld, 4,186 rubles. It is calculated using the following formula: 35,000 (salary) minus 2,800 (tax deduction) * 13%.

If Ivanova had no children, then 13% would be withheld from her full salary: 35,000 * 13% = 4,550 rubles.

Thus, we managed to save 364 rubles.

Personal income tax deduction for children in 2021: documents

Table: deductions for children in 2021

If there are, for example, two minor children in a family, a parent can receive a child deduction in the amount of 2,800 rubles. (1400 rub. 1400 rub.). That is, when calculating the income tax of an employee with 2 children, the deductions provided for each child are summed up.

What kind of child a parent is - first, second, etc. - is determined in chronological order by the date of birth of the children. The first child is the oldest child in the family. Moreover, it does not matter whether a deduction is provided for it or not. That is, if, for example, two older children are already adults and child deductions are not provided for them, but the third child is under 18 years old, then he will still be considered a third child and will be entitled to a deduction in the amount of 3,000 rubles. (Letter of the Ministry of Finance dated March 15, 2012 No. 03-04-05/8-302).

When determining the amount of deduction for a joint child for spouses, each of whom has a child from a previous marriage, it is necessary to proceed from the total number of children (Letter of the Ministry of Finance dated November 7, 2018 No. 03-04-05/80099).

A child deduction for personal income tax in 2021 is provided to an employee until his income from the beginning of 2021 reaches 350,000 rubles. From the month in which the employee’s income exceeds the specified amount, the child deduction is not provided.

To receive a personal income tax deduction for a child in 2021, an employee must submit an application and documents confirming the right to the deduction to the accounting department of his organization. In a normal situation, a copy of the child’s birth certificate, in which the employee is indicated as a parent, is sufficient (Letter of the Ministry of Finance dated August 22, 2012 No. 03-04-05/8-991).

If the child is a full-time student under the age of 24, then in order to receive a deduction for him, the parent must annually bring to the accounting department certificates from the educational institution confirming that the child is studying there (Letter of the Ministry of Finance dated April 2, 2012 No. 03-04- 05/8-401).

Even if the parents are divorced and the child lives with one of the parents, the other parent has the right to a child deduction, provided that he participates in providing for the child. If you withhold alimony from an employee’s salary on the basis of a writ of execution, a court order, etc.

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Required documents to receive a child tax credit

Typically, the employer independently submits the necessary data to the tax service to issue a deduction for the employee’s children. In this case, no tax will be withheld from these amounts. And in order to receive a tax deduction for children in 2021, you need to provide the employer with a package of papers.

The following documents will be needed:

1. birth certificate for each child;
2. a certificate in form 2-NDFL from the previous place of work for the current year;
3. application for a standard tax deduction for a child(ren);
4. for children aged 18-24 years - a certificate from an educational institution;
5. certificate of disability (if necessary).

You cannot file a tax return in 2021. The child deduction is now made exclusively by the employer. However, if he did not provide a deduction or provided an amount less than required, you can still apply to the tax authority to receive them (see paragraph 4 of Article 218 of the Tax Code of the Russian Federation).

Important! If the applicant officially works in several places, then the benefit is provided only with one employer.

Restrictions on granting deductions

1. Parent's income

The deduction is provided monthly until the parent’s income (salary) from the beginning of the year reaches 280,000 rubles. From the month in which income exceeds this amount, no deduction will be provided (paragraph 17, 18, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

2. Child's age

As a general rule, you can receive a deduction for children under the age of 18 inclusive. However, the period for receiving the deduction is extended until the child reaches 24 years of age if he is a full-time student, student, graduate student, resident or intern (paragraph 12, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Providing double deduction for a child

The child deduction can be provided in double amount to a single mother or one of the parents (adoptive parents) of their choice. In the second option, a statement of refusal from one of the parents is required.

The following will not be able to refuse benefits in favor of the other parent:

• officially unemployed;
• registered as unemployed at the employment center;
• those on maternity leave.

A prerequisite is that the parent transferring the right to the deduction has income subject to personal income tax.

Since the beginning of 2013, an income certificate in Form 2-NDFL must be provided to the employer on a monthly basis if you receive a double deduction.

Therefore, to obtain a double deduction, the list of documents is supplemented:

1. application for a double deduction;
2. application from the other parent (if any) to waive the child deduction;
3. income certificate in form 2-NDFL of the abandoned parent (monthly).

Important! The limit of 350 thousand does not double with a double deduction.

Pay attention to the following article: When can you get a double tax deduction for a child?

Double deduction

A double deduction can be provided:

• to the only parent (adoptive parent, guardian, trustee) at his request until he gets married. The month in which the marriage takes place will be the last month for providing a double deduction (paragraph 13, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

Note. A parent is considered a single parent if the child does not have a second parent due to death, unknown absence, or if only one parent is indicated on the child’s birth certificate. The absence of a registered marriage between the parents does not apply to such cases;

• one of the parents, if the second parent writes a statement of refusal to receive a tax deduction (paragraph 16, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation).

FAQ on applying for the standard child tax credit in 2021:

The employer has the right to provide a deduction for the child from the beginning of the year, regardless of the month in which the application for its receipt was submitted and all the necessary documents were collected.

The amount of tax deductions should be determined based on the total number of children of the taxpayer, including those for whom tax deductions are not provided. This applies not only to natural children, but also to those in guardianship or care, adopted children, stepdaughters and stepsons.

Important! When calculating the average per capita income for each family member, for example, to receive benefits for the firstborn, income is taken into account in its entirety (before applying the tax deduction).

If parents are divorced or in a civil marriage

If there is no marriage between the child’s parents, then the second parent can receive a deduction by providing a document confirming that the child is supported by the taxpayer.

For example it could be:

• certificate of registration of the child at the place of residence of this parent;
• notarial agreement of parents on the payment of alimony;
• a copy of the court decision, which contains an explanation of who the child lives with.

Double child deduction for single parent

The concept of “sole parent” is not defined by law. However, as the Ministry of Finance notes, a parent is not the only one if a marriage is not registered between the child’s parents.

The absence of a second parent in a child can be confirmed by one of the following documents:

• birth certificate indicating one parent;
• a certificate from the registry office stating that the second parent is included in the birth certificate according to the mother (form 25);
• death certificate of the second parent;
• court decision declaring the second parent missing.

Nuances of calculation and design

The tax deduction for a disabled child in 2021 is cumulative. This means that parents will be able to receive a standard disability deduction (from 6 to 12,000 rubles). Plus a child deduction depending on how the child with disabilities came into the family - first, second, third or subsequent.

Thus, the amount of the deduction increases by an amount from 1.4 to 3 thousand rubles.

If a child has a disability group of 1 or 2, then parents can receive benefits until the son or daughter turns 24 years old (for group 3 - up to 18 years old).

It is important to remember the following nuances:

1. The last 12 months are taken for calculation. But if the employee was not employed at the beginning of the year, then his taxable personal income tax income from his previous place of work is taken into account.
2. If tax was partially withheld from the payment received, then only the part from which tax deductions were made is taken. Thus, when issuing financial assistance in the amount of 10 thousand rubles, only 6 thousand are subject to personal income tax. Therefore, for the calculation you should take not ten, but six thousand.
3. With internal combination, the total income for all positions is considered. For external purposes, only income from the main place of work.
4. If your income has exceeded the permissible limit of 350 thousand, this is an excellent reason to refuse in favor of the other parent.

The deduction is made directly from the employer. But if the employer fails to provide the deduction or provides it in a smaller amount, the taxpayer has the right to independently contact the tax authority to formalize (recalculate) payments.

What changes are planned for the new year?

The government has several innovations in the future. But whether they will be implemented is still unknown.

Among them:

• a tenfold increase in the maximum tax deduction for large families;
• with a salary of less than 30 thousand rubles. – complete exemption from personal income tax

The amount of the tax deduction for children in 2021 can range from 1,400 to 12 thousand rubles, depending on the health of the child and his order of appearance in the family. And although about 2 years ago deputies wanted to consider additional benefits for a standard refund of part of the tax for large and low-income families, the issue is still in limbo.