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The application form for a standard tax deduction for a child is not established by law, and an application for a deduction for a child under personal income tax is drawn up in any form.

You will need a form and sample application for a standard child tax deduction to provide all the necessary documents to the employer or the tax office.

Samples of filling out an application to provide a deduction for a child:

Sample application for double tax deduction download form

You can read about all the reasons for providing a double deduction for a child in the article Deductions for children.

Sample application for waiver of child tax deduction

This application must be drawn up in two copies and submitted to your place of work and to the place of work of the second parent.

Don't save on your children, save with them. Find out how to get a personal income tax deduction for children in 2019? What is it and how is this type of tax deduction applied? Detailed answers in this article.

The standard tax deduction for children in 2019 for personal income tax paid is the right of parents to receive monetary compensation for each child (natural or adopted) by reducing the tax by an amount determined by the number of children and their state of health.

Application for tax deductions for personal income tax for a child 2019: how to submit?

If there is a child in the family, one or both spouses have the right to receive a tax deduction if the income in the tax period did not exceed 280,000 rubles. The deduction is due until the period when the income corresponded to the level specified in the Tax Code of the Russian Federation.

To receive a deduction in 2019, parents are required to provide handwritten statements at their place of work, as well as birth certificates of their children. In the sample application, it is not necessary to indicate the amount that is required to be reimbursed from the income tax paid, since this amount changes periodically, and then the parent will have to write a new application next time.

A sample application is submitted at the birth of each subsequent child, as well as upon adoption, taking guardianship, or registering guardianship if there are grounds for receiving deductions.

Sample application for a standard personal income tax deduction for children 2019 -
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The personal income tax deduction is applicable to children from the moment of their birth until they reach adulthood, except for cases of their full-time study at universities (up to 24 years), as well as to disabled people of groups I-II in a similar manner.

Personal income tax deductions in 2019 per child

In 2019, on the basis of Art. 218 of the Tax Code of the Russian Federation, the following amounts of children's deductions are established:

• 1400 rubles - for 1, 2 children;
• 3000 rubles - for 3 and subsequent children;
• 3,000 rubles - for disabled children under 18 years of age (without any discounts or privileges), or up to 24 years of age if they are studying full-time.

To receive deductions, you must provide at the place of work, in addition to the application in the established form, a birth certificate for children, a certificate confirming disability (if there is a sick child).

How to fill out a sample application correctly?

1. Download and print the application form, sample.
2. Fill out the header of the document, indicating to whom this application is being sent (name of organization, enterprise, position, full name of the manager), and from whom (position of the person who is entitled to the benefit, personal data).
3. In the body of the letter, write the reasons that allow you to receive a refund of part of the income tax (Article 218 of the Tax Code), the wording of this refund (standard deduction for personal income tax) and the child’s data (full name, date of birth).
4. Below the text on the form there is a list of documents that are attached to it (birth certificates, disability certificates).
5. At the end there is a signature and date of completion.

Application form for standard personal income tax deduction for children 2019 sample -
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Personal income tax deductions for children 2019: subtleties of obtaining benefits

At the birth of a child or his adoption, the parents provide the relevant documents to the accounting department of the enterprise to receive standard deductions. Also, after the birth of children, it is possible to receive a one-time social benefit at the main place of work. To do this, an application is submitted in a standard form, and copies of the birth certificate and a certificate from the other spouse’s place of work are attached stating that similar payments were not made.

In 2019, each spouse is entitled to receive standard deductions in the established amount if there are legal grounds. If, for example, the father refuses to receive funds in favor of the mother, then the amount of the spouse’s deductions is calculated taking into account this amount.

There is an option when the deduction amounts are doubled. This is possible in the actual and legal absence of one of the spouses (for example, died, not recorded in the birth certificate, recorded in the certificate, but according to the parent).

In this case, the amount of the child deduction is double the amount. If the parent enters into a legal marriage, then this right to refund part of the tax is lost, and the use of the benefit is impossible.

In cases where an employee fails to provide the accounting department with a package of documents for children in order to subsequently receive personal income tax benefits, it is possible to contact the Federal Tax Service at the place of residence with a completed declaration and supporting documents to recalculate the amount of income tax.

Additional materials on the topic:

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According to the current Tax Code of the Russian Federation, every employee with children can take into account standard deductions when calculating personal income tax. He has the right to register them directly with the employer, or contact the tax office at his place of registration. In the first case, the employee needs to write an application for a tax deduction for children addressed to his manager at the company.

Every citizen has the right to receive certain tax benefits from the state, one of them is a deduction for children.

Who can get a deduction

Social deduction for a child- this is a reduction in the tax base for personal income tax by the amounts established by law. Moreover, this benefit applies to income for which the tax rate is 13%; the calculation does not take into account monetary amounts from equity participation in the activities of organizations and dividends.

This right can be exercised by both parents or guardians of minors or students under 24 years of age who are studying full-time and do not have independent income. These deductions are applied by employees provided that their cumulative income for the year does not exceed the established criterion - 350,000 rubles.

If a child has a single parent, he can take advantage of this benefit at double the rate. This employee can apply a deduction multiplied by two for children until the official marriage is concluded.

A deduction for a child is issued at the enterprise by submitting an appropriate application, to which is attached a copy of the children’s birth certificates, copies of a disability certificate, a certificate from the place of their education, as well as other supporting documents.

If one of the parents currently has no income, then he has the right to refuse his deduction and transfer the benefit to the second. To do this, the employee must provide a certificate of lack of income from the spouse’s place of work and his statement of refusal, certified at work.

The application of tax benefits begins with the month of birth (adoption) of children and ends with the month the child reaches 18 (24) years of age. The Tax Code of the Russian Federation provides for the obligation of an employee to notify his employer of the loss of the right to use standard deductions.

A tax deduction for a child can be requested from the Federal Tax Service. But this is done at the end of the year, by submitting tax form No. 3-NDFL. In this case, the tax is recalculated, and the excess withheld amount is returned to the employee’s current account. Therefore, it is easier to apply for a deduction from the employer.

The benefit document is drawn up either using a pre-developed template or by hand.

Amount of deductions for children in 2017

Deductions for children in 2016 are for each month of the year:

• For the 1st and 2nd child in the amount of 1400 rubles.
• 3000 rub. - for the third, as well as each subsequent baby.
• The deduction for a disabled child under 18 years of age, or a student under 24 years of age if he is disabled in groups 1-2, is 12,000 rubles. and is provided to each parent. However, if a disabled child under 18 years of age or students under the age of 24 have been adopted or are under guardianship, then their guardians and trustees are entitled to a benefit in the amount of 6,000 rubles. for everyone.

How to write an application for a child tax credit

At the top of the right side of the sheet you need to write down where the application is being received - the position of the manager, full name. and company name. Then it is written from whom it is submitted - position and full name.

Then the word “STATEMENT” is written in the middle of a new line.

The main part of the document contains a request to provide the employee with a standard tax benefit. It is imperative to indicate on what basis the employer must do this - for example, “in accordance with paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation.” Then the date from which it is planned to take advantage of the benefit is recorded.

After this, you need to write down the details of the child (or several children) for whom the deduction is requested - his full name. and date of birth. Next, you can indicate the amount of each benefit.

The next step is to write a list of documents confirming the possibility of receiving a tax benefit - these include photocopies of a birth certificate, adoption certificate, disability certificate, etc.

If an employee gets a job in the middle of the year and has already used the deduction at a previous place of work, he must provide a certificate to the accounting department and it will be indicated as an attachment.

The application ends with the date of writing, the employee’s personal signature and its transcript.

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A large number of taxpayers are trying to find a way to reduce the income portion when calculating government taxes. The legal norms of the legislation of the Russian Federation provide such an opportunity by introducing benefits. The presence of children is a sign of one of the standard tax procedures carried out on the basis of an application for a tax deduction for children.

The use of the child deduction is relevant if there is a child under 17 years of age in the family. It is possible to extend the term to 24 years in the case of receiving education at an educational institution, regardless of the form of ownership, as an inpatient.

The essence of the mechanism is to calculate income tax (NDFL) not from the amount of earnings of an individual, but from its difference in relation to the deduction. The consequence is a reduction in taxation.

The defining indicators of the tax procedure are:

1. Birth order of children.
2. Having a disability.
3. Status of parents (guardians, adoptive parents, trustees).

How to write a statement?

The legislator does not provide clear requirements for registration. An official document with a special purpose has a specific addressee, usually the role goes to the employer. The procedure is acceptable when hiring a new employee. An annual application is not required. The manager monitors the fact of loss of the right to the child tax benefit by including this item in the employee’s obligations. The need to write a new paper is due to the birth of further children.

The application form, the purpose of which is to reduce the income contribution, is characterized by general business rules in the field of application of details:

• “header” in the upper right corner with information “to”, “from”;
• name located in the center;
• contents of the document - indication of the type of deduction, grounds;
• availability of applications, their listing;
• date and personal signature.

The document is drawn up on behalf of the first person by either of the parents. Sample options are available in the form of handwritten and printed text.

The standard tax deduction is carried out from the calendar month in which the child was born. The content should not indicate the current period.

Required documents

To provide a tax deduction, you must not only write an application, but also attach a list of supporting documents for consideration, including:

• written statement;
• certificate confirming the birth of the child (children).

The tax inspector may additionally request:

• documentary evidence of establishing the fact of guardianship, adoption, trusteeship;
• certificate of limitation of legal capacity (disability);
• refusal of the second parent to benefit (double deduction);
• proof of child support;
• paper certifying the conclusion of a marriage relationship;
• completed form 2-NDFL certificate (if you change your place of earnings during the year).

Sample applications

Let's look at the features of filling out application forms of various types.

Sample application for double tax deduction

The double amount is used in the case of one parent (custodian, adoptive parent, guardian). Depending on the number of children, the monthly fee ranges from 2800 to 6000 RUR. rubles

Providing knowingly false information about participation in the upbringing and maintenance of a minor entails illegal devastation of the budget and is punishable by criminal law.

The loneliness of a parent is determined by the death of the second, or by the presence of a mark indicating the absence of an entry in the birth document. The option quoted is to indicate information from words, while a certificate from the civil registration authorities (RAGS) is required.

Receiving a property deduction is possible for a person who is not in an officially registered relationship. The fact of adoption by the new spouse does not matter.

Divorce is not a determining factor in acquiring the status of a “sole” caregiver.

To whom____________________________________

From whom (full name, position_____________________

Taxpayer Identification Number__________________________________________

Address____________________________________

Statement

about receiving a double tax deduction

I, (full name)___________________________, guided by paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, I ask you to provide a standard personal income tax deduction for (full name)___________________________, _________ (date of birth).

I undertake to report the loss of the acquired right.

(Position)____________(full name)

(Date of)__________________

Sample application for waiver of tax deduction

According to the legislation in force in 2017, double benefits are granted to the father or mother of the child if one of the parties refuses to receive it. The assignment is made if parental rights are proven. The reduction in the amount of taxation is due to a certain list of requirements:

1. The child is fully supported.
2. The income received requires payment of tax.

If a person does not have income subject to personal income tax, it is impossible to fill out the refusal.