What tax deduction is available to a single mother?

On the territory of the Russian Federation, all citizens who belong to socially vulnerable segments of the population can count on state support.

Single mothers can also count on support from the state, which offers a wide range of benefits for this category of citizens.

In particular, single mothers cannot lose their jobs in the event of layoffs, have priority rights when enrolling children in preschool institutions, and receive free vouchers.

Privileges also apply to paying taxes. Let us consider the procedure for preferential taxation in more detail.

Features of income tax for single mothers

Let's start with the fact that not all women raising children on their own can count on preferential taxation. For this, the status of a single mother is necessary.

From a legal point of view, women are recognized as single mothers:

• those who gave birth to a child without being officially married, without recognizing the paternity of the baby: there is a dash in the birth certificate;
• who adopted a child without being legally married;
• raising a child whose paternity has been disputed.

If the father has recognized the child, the mother can no longer be considered single. In this case, the fact of living together does not play a significant role. If the status is confirmed, the woman becomes entitled to a number of tax breaks.

Single mothers are entitled to tax benefits

As stated above, single mothers are entitled to a mandatory tax deduction until the child turns 18 years old. It should be noted that this privilege applies to natural and adopted children. The tax deduction is provided monthly and is expressed in a strictly fixed amount.

Important! The law provides for a certain limit in terms of preferential taxation. When the deduction amount reaches the threshold of 350,000 rubles, the deduction ceases to be provided until the next year.

 

Tax deductions are provided until the child reaches the age of majority: until the child turns 18 years old. However, if the child continues his education by entering a university, the period of preferential taxation increases.

In this case, the privilege will be valid until the age of 25.

How are taxes deducted from the wages of single mothers?

Let's start with the fact that the right to tax breaks applies to all citizens raising children. According to the provisions of Article 218 of the Tax Code of the Russian Federation, the following amounts are established here:

• first and second child - 1,400 rubles;
• third and subsequent ones - 3,000 rubles;
• disabled children - 12,000 rubles (for a parent, spouse (and) parent, adoptive parent) and 6,000 rubles (for a guardian, trustee, adoptive parent, spouse (and) adoptive parent).

At the same time, deductions for disabled children are provided regardless of the order of birth of the children. Also, the deduction for a disabled child is summed up with the deduction that is provided for the child, taking into account the order of birth (clause 14 of the Review, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015).

When determining the amount of the deduction, the total number of children is taken into account, without taking into account the age of the children, that is, the order of birth is observed (Letter of the Federal Tax Service of Russia dated January 23, 2012 N ED-4-3/781@).

Single mothers are in a more privileged position, so they receive double tax deductions. In particular, for the first two children the rate is set at 2,800 rubles, for the third 6,000, for a disabled child - 24,000 rubles.

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Article 218. Standard tax deductions of the Tax Code of the Russian Federation

Required documents

Documents certifying the right to receive tax privileges are transferred to the accounting department of the organization where the single mother works. An application for preferential taxation is submitted from the moment the grounds arise, for example, if a woman gave birth to or adopted a child without being in an officially registered marriage and without establishing paternity. If a tax deduction was provided at your previous job, a 2-NDFL certificate is sent to the accounting department. This document clearly confirms what tax has been withheld since the beginning of the year.

In addition to the application, the following documents will be required:

• birth certificate;
• act of establishing guardianship;
• passport: photocopy of pages confirming that the applicant is not officially married;
• medical report if the child is disabled;
• certificate from the place of study - if the child is over 18 years old, but continues to receive education.

Important! The application and the listed documents are submitted only once during employment, however, if the grounds for receiving a tax deduction change. This may include situations when a second child is born or a woman gets married and her husband adopts children. In such cases, the documents are collected again.

How is the tax deduction applied?

In general, a single mother should not ask this question: the required deductions are made by the company’s accounting department. However, it would be useful to know the mechanism for using such calculations. Let's consider the principles of making such deductions.

How much can you expect?

As discussed above, a tax deduction is available to all parents and guardians raising children under the age of 18. However, single mothers are entitled to a double deduction, so the amount of reduction in the tax base will be doubled.

Currently, single mothers receive payments in the following amounts:

• one child - 2,800 rubles;
• two children - 2,800 rubles;
• three or more children - 6,000 rubles;
• for a disabled child - 12,000 rubles.

Let us remind you that the deduction is provided until the age of 18. In cases where a child of a single mother enters a full-time department of a university, the period for granting tax privileges is extended to 24 years.

How are calculations made?

The tax deduction is quite simple: the tax base is reduced by a fixed amount, after which income tax is charged. However, a number of nuances need to be taken into account here. In particular, the privileges accrued are cumulative. For greater clarity, we give a small example of calculations.

Let’s say that a certain citizen Alexandrova is raising three children born out of wedlock; paternity of the children has not been established. Considering that the relationship was not registered and there is a dash in the “Father” column, Alexandrova is considered a single mother, and therefore has the right to a double tax deduction.

So, for the first two children, a woman is entitled to a tax privilege in the amount of 2,800 rubles, for the third child - 6,000. By adding, the total tax deduction will be 11,600 rubles.

Let’s imagine that Alexandrova’s monthly salary is 50,000 rubles. Tax-free income is subtracted from this amount: 50,000 - 11,600 = 38,400 rubles.

This is the tax base from which income tax will be withheld in the amount of 13% or 4,992 rubles.

After paying taxes, 33,408 rubles remain, to which the tax-free amount is added. As a result, a single mother will receive 45,008 rubles.

If the woman had not taken advantage of the right of tax deduction, after withholding 13%, her salary would have been 43,500 rubles. At first glance, the difference is insignificant, but for a single mother the amount is 1.

5 thousand rubles can be a good help.

The principle of reducing tax deductions

Today, the upper financial limit of preferential taxation is set at 350,000 rubles. If the total amount of privileges granted reaches this threshold, the preferential taxation ceases to apply until the end of the calendar year.

If the woman remarried

It is noteworthy, but the fact that the mother of the children is officially married deprives her of the right to receive a double tax deduction. So, paragraph 12, paragraph 4, paragraph 1 of Article 218 of the Tax Code of the Russian Federation, the provision of a double deduction to a single parent ceases from the month following the month of his marriage.

Note that in this case, the woman retains the right to tax deduction on a general basis. In particular, the amount of 1,400 rubles is established for the first and second child, 3,000 rubles for the third, and 6,000 rubles for disabled children. Documents about changes in status are transferred to the accounting department of the enterprise.

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Watch the video: Child Tax Credits

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What tax benefits are available to a single mother in 2020 in Russia: the amount of the standard and double tax deduction

In our country, protection and support for various social groups of the population is very developed.

The state provides assistance to disabled people, large families, single mothers (as well as fathers raising a child on their own). One such type of support is a tax deduction.

This right allows single parents to reduce their tax expenses and receive compensation for some financially costly activities.

Persons entitled to use the deduction

The right to receive a tax deduction is granted only to citizens of the Russian Federation who have an official salary and, accordingly, their employer deducts 13% of their income as tax payment. In addition to wages, income on which tax must be paid is money received after the sale of real estate and securities, or renting out an apartment. This activity is also subject to income tax.

Providing benefits is possible in the case when a working citizen buys an apartment or house, a garage, takes out a mortgage, pays for education, undergoes paid treatment and is forced to buy expensive medicines.

Confirmation of single mother status

Women who are raising a natural or adopted child without a father, in addition to other benefits, can claim tax deductions. It must be borne in mind that divorce does not give the right to be considered a single mother; this status arises only in certain cases:

• the birth certificate does not contain information about the child’s father, or it is entered only from the words of a woman who is not married;
• the child was born outside of marriage, or more than a year after the divorce;
• after a divorce, a woman challenged her ex-husband’s paternity in court;
• one of the parents has died or been recognized as such by the court;
• in the case of guardians, guardianship is granted to only one person, even if that person is officially married.

To officially confirm her status, a single mother must contact the registry office to obtain a special document. Then, with this certificate, submit an application to the social protection authorities, where a decision will be made whether to assign this right to her or to deny her. Having confirmed her status as a single parent, a woman (less often a man) has the right to receive benefits and benefits due to them by law.

Deductions that single mothers are entitled to claim

Single parents have the right to receive the same tax deductions as other employed citizens. The standard child benefit for them is doubled. Parents (spouse) also have this right, who have renounced this benefit in writing at their place of work in accordance with subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation.

Property provided upon sale of a garage (income tax benefit)

Having sold a garage worth up to 250,000 rubles, a single mother has the right to reduce the amount of tax on income from the sale. To complete the registration, you must submit to the Federal Tax Service the sales contract and confirmation of the owner’s rights to the garage.

Property deduction when buying an apartment or house

When purchasing a home, regardless of whether an apartment or a house is purchased, the tax deduction will be calculated only from a certain amount. If the apartment was purchased with your own funds, then the benefit is calculated from an amount of up to 2,000,000 rubles. When purchasing with a mortgage - up to 3,000,000 rubles. If the cost of housing is higher, the deduction will still be made from the maximum allowed amount.

The applicant can compensate 13% of the cost of the apartment or house, that is, no more than 260,000 rubles when purchasing with cash, and no more than 390,000 rubles when using credit funds. The basis for receiving payments is the purchase and sale agreement and the property document.

Social deduction for education

According to the Tax Code of the Russian Federation, a taxpayer can receive a social deduction in the amount of no more than 120,000 rubles for himself, and the benefit received by a parent for a child’s education cannot exceed 50,000 rubles. For registration, it is necessary to provide the Federal Tax Service with an agreement with the educational institution.

Social deduction for treatment

Expenses for treatment (your own or your child’s) can be refunded in full. This takes into account the costs of purchasing expensive medications.

To apply for a tax deduction, you must provide documents indicating that the medical institution is registered as an individual entrepreneur and has licenses that comply with the state standard.

The amount of payments cannot exceed 120,000 rubles. The applicant is not entitled to receive payments if the treatment was paid for by the employer.

Standard per child

An employed single parent can receive a double benefit by submitting an application to his employer. There is no need to contact the Federal Tax Service to receive a standard tax deduction for children.

The benefit is accrued monthly until the employee’s salary in a given tax period reaches 350,000 rubles. After this, payments stop until the next year.

Documents are submitted once, but the status of a single mother will have to be confirmed annually with a certificate in Form 25. This document gives the right to double the payments.

Submitting documents for income tax benefits (NDFL)

You can submit documents in person at the Federal Tax Service office, through the State Services portal or through your employer. In addition to the standard deduction, you can receive benefits for property and social benefits based on the type of work. The Federal Tax Service sends a notification within a month. But in this way you can receive only part of the benefits; you will have to personally contact the tax office for the rest.

When contacting the Federal Tax Service in person or through the State Services portal, you must fill out the 3-NDFL declaration yourself in order to receive the full amount of required deductions. Funds are transferred to the applicant's account. When contacting in person, you can also get advice on the required documents and deadlines for submitting an application.

Possibility of combining several deductions

Deductions for all listed items are made simultaneously, regardless of their number. For each type of benefit, you must provide a separate package of documents. When making payments through the Federal Tax Service, you should declare all benefits in one declaration.

The amount of all deductions for one period should not exceed the amount of annual earnings. Only the amount of the property tax benefit can be carried forward to the next year.

Amount and frequency of application of the deduction

Tax deductions, with the exception of the standard one (for a minor child), are provided to single mothers in the same amount as to other applicants.

It is worth considering that if you simultaneously request a tax deduction for education and expensive treatment in one billing period, the amount of these benefits will not exceed 120,000 rubles.

The amount of the child deduction for single mothers is calculated at double the rate. In 2020, a single parent can count on payments of 2,800 rubles for the first and second child.

The amount of 6,000 rubles is paid for the third and subsequent children. The parent of a child with a disability of groups 1 and 2 will be paid 24,000 rubles, and for guardians of a disabled child - 12,000 rubles.

The benefit for a disabled child is added to the basic benefit received for the order of his appearance in the family.

A single mother has the right to receive benefits until the child reaches adulthood, and if the child is studying full-time, until the age of 24. After marriage, a single parent stops receiving a double deduction. The employer must be notified in writing of a change in marital status, and a copy of the marriage certificate must be attached to the application.

Deadlines for receiving a deduction through the Federal Tax Service

Before submitting a declaration and an application for a refund of overpaid tax, each applicant undergoes a desk audit. This procedure takes 3 months.

After submitting the declaration, the inspection must within 7 days provide a decision on payment or refusal to provide benefits. If the answer is positive, the amount is transferred to the applicant’s account within a month.

Refusal to provide a deduction for children

Refusal to pay required tax deductions may occur in cases where:

• the declaration is filled out incorrectly or with errors;
• the application was not submitted at the place of registration;
• not all necessary documents have been provided;
• discrepancies in the data in the declaration and the documents provided (for example, the cost of purchased housing is incorrectly indicated in the contract and declaration);
• the deadline for filing a declaration has been missed (after 3 years have passed from the period of tax payment and expenses).

In a situation where a benefit is denied due to simple grammatical errors or lack of documents, you should resubmit the application in the required form with a complete package of documents.

Single mothers have the same rights to tax breaks as other citizens. To receive a double deduction before your child turns 18, you simply need to officially confirm your status as a single parent. All cases of tax breaks are specified in Articles 218-219 of the Tax Code of the Russian Federation.

Source: https://propravo.guru/vyplaty/nalogovye-vychety-odinochkam.html

Double tax deduction for single mothers

The following persons with official work, whose taxation is 13%, are entitled to a double deduction:

• a parent (natural or adopted) raising a child alone;
• another legal representative who is involved in education alone.

The only parent who is not legally married has one of the following documents:

• document on the death of the spouse;
• a certificate stating that the father was recorded only from the words of the mother;
• about birth, where the father is not indicated at all;
• a judicial act declaring a parent missing.

For single guardians or trustees, there must be a document from the authorities stating that there is no second person.

If none of the above documents were provided, then it is pointless to count on a double deduction for personal income tax, even if the second parent:

• does not pay child support;
• divorced or not a spouse;
• deprived of his rights by law.

In addition to double compensation, single mothers have other benefits established by the state. They cannot be denied a job on the grounds that they have children. If a company plans to reduce staff, a woman cannot be fired unless she is 14 years old.

Women are prohibited from working at night, on weekends and holidays if children are under 5 years old. If the manager violates at least one of these conditions, he will be fined.

• Every woman who is raising a child on her own and is employed has the right to count on a double tax deduction.
• All citizens in this status are entitled to an increased tax, which will be 2800 per month per child.
• A similar tax deduction is provided for the second child.
• But for the third and next ones there is already an increased coefficient - 6,000 rubles.

A similar amount is intended for citizens raising disabled children.

Is it possible to fire a single mother with a child under 14 years old? See here.

Income received by individuals is subject to personal income tax. Legislation provides the opportunity to reduce the tax base for deductions. To receive benefits, you need to contact your employer or the territorial office of the Federal Tax Service. In this article we will tell you how the tax deduction for a single mother is processed and what documents are needed to receive it.

A single mother is a person raising her own or an adopted child outside of marriage. The presence of a child's father has not been confirmed or has been challenged in court if the former spouse is registered as the parent.

A person who is divorced from her spouse and whose paternity has been established is not recognized as a single mother.

To confirm paternity, it is also not enough to include a voluntary record of paternity in the birth certificate, made according to the mother’s words.

Confirmation of the entry of arbitrary data into the certificate is a certificate issued by the civil registry office.

The opportunity to reduce the tax base by the deduction amount arises if there are corresponding expenses, regardless of the status of a single mother.

when purchasing real estate using a mortgage - agreement with the bank, account statement

When preparing documents, it is important that the data of the person with whom the agreement was drawn up coincides with the payment documents. The benefit applicant must confirm actual expenses incurred.

Does the employee claim a double deduction for a child? Check if all conditions are met. Let's look at who is entitled to a double deduction, how often an employee must confirm their right to it, and what amounts of deductions apply

There are two situations where the standard child tax credit is doubled:

1. To the only parent.
2. If one of the parents refused the deduction in favor of the other parent.

Advanced training courses for accountants and chief accountants on OSNO and USN. All requirements of the professional standard “Accountant” are taken into account.

The following may receive a double deduction:

• single parent;
• sole adoptive parent;
• sole adoptive parent;
• sole guardian;
• sole trustee.

• or death certificate of the other parent;

Double deduction for a child if a single mother - registration conditions

Recently, a work colleague told me that single mothers who have formalized their status have the right to apply for a profitable double deduction for children.

Read also: Temporary registration in Moscow through the MFC: cost, documents, deadlines

To get it, I will need to formalize the status of a woman raising children on her own and collect documents for the deduction itself.

You can find out how to apply for and receive a tax benefit in this article. You will also receive answers to the following questions:

• Features and conditions for obtaining single mother status;
• Basic legal provisions;
• The procedure for processing the required preferential deduction;
• Necessary papers and certificates;
• Tax deduction amount.

Single mother status

Before describing the specifics of registering a deduction, it is worth understanding who has the right to receive this status. Officially, single mothers are women who meet the following requirements:

1. After the birth of a child, a dash is placed in the column with the father's name on the official birth certificate.
2. Indication of the name of a father who does not exist in reality.
3. The children were born out of wedlock and there is no definition of paternity at all.
4. There is no official court decision regarding recognition of paternity.
5. The minor was adopted by a woman who was not officially married.

Registration of the status of a single mother was carried out both through the city social protection organization and in court. The state legally provides such women with a fairly large number of different privileges, social and material benefits.

Documents for registration of status

Registration of single status does not require serious time investment. The difficulty lies in the need to collect a sufficiently large number of documents:

• A statement drawn up according to the sample;
• Children's certificates - originals and copies;
• Certificates received from government agencies, where the most important document is the one received at the passport office and confirming the child’s residence with the mother;
• A document that identifies the mother;
• Certificate of official income received by the woman;
• Official pre-obtained court decision.

After collecting the documents, you will need to contact the government organization located at the place of residence of the mother or her place of registration. The decision is made within a month. If a positive decision is made, the woman is given a special certificate. This document will help you obtain all legally required benefits.

If employees of a government organization have made a negative decision, it must be justified!

Legal provisions

The issue of receiving a double deduction by a single mother is regulated by several legal regulations:

1. Resolution of the Plenum No. 81 of 1995. It regulates the very concept of the status of a mother raising children independently and the procedure for its registration.
2. Resolution of the Plenum No. 1012 of 2009. This provision regulates the possibility of receiving and annually increasing the established ratio of payments made.
3. Many issues are regulated by the Labor and Tax Codes.

Double deduction amount

Every mother who gives birth and raises a child without a spouse has the right to a double tax deduction!

To understand what the described deduction is, it is worth citing several digital indicators. The taxable monetary base of the income received by parents in the presence of one child in a full-fledged family is reduced by 1,400 rubles. If a child is raised by a single woman, the deduction automatically doubles and amounts to 2,800 rubles.

The amount of the required tax deduction directly depends on the total number of children that a woman has given birth to, adopted and is raising. The size of the standard double deductions established by law looks like this:

• For the first and second child – 2800 rubles;
• For the third born and for all subsequent children - 6,000 rubles;
• For children who have different disability groups – 12,000 rubles;
• For a graduate student or student studying at a university – 24,000 rubles.

A double tax preferential deduction removes a fairly large amount from the tax burden for the year. Due to this, a woman’s salary increases significantly.

Conditions for filing a deduction

Only a woman who is officially employed and has a special certificate has the right to apply for a double tax deduction.

The amount of reduction in the tax base directly depends on the income that a single mother officially receives. If it is above 350 thousand per year, the benefit in the form of double tax deductions does not apply. This is stated in paragraph 4 of Art. 218 Tax Code of the Russian Federation.

If the deadline for processing the required deduction was missed, it will not be lost. The required amount of taxes paid can be returned before the end of the year. For this purpose, you will need to submit a special application and documents required by law to the necessary organizations.

The right to receive a double deduction is automatically lost if a woman officially gets married. It doesn’t matter here whether her new husband adopts her child. The reason is that spouses bear exclusively equal responsibilities for expenses aimed at raising and maintaining a child.

If during a divorce the spouse does not formalize paternity, the woman can restore her single status.

Registration procedure

If a woman is officially employed, the registration process will not be difficult. You will need to write an application using a special form and provide personal documents; the accounting staff will do the rest.

If a woman works in several companies at the same time, it will be possible to apply for the required deduction in only one of them!

It is necessary to act through the Federal Tax Service if the tax benefit was not provided at the place of official employment or was not transferred in full. In such a situation, a woman should perform the following manipulations:

1. The declaration is filled out.
2. A certificate in form 2-NDFL is obtained from the head of the enterprise. If a woman is employed in several organizations, this certificate is taken from each of them.
3. The required papers are collected.
4. The package of collected documents is handed over to the Federal Tax Service specialists.
5. Two competent applications are written according to the sample - for a refund of funds and for the transfer of the required amount to a card or account.

Required papers and certificates

To register and subsequently receive tax benefits, a single mother is required to collect the following documents:

• Certificates for children with an empty line “Father”;
• Request to reduce the tax base;
• A document proving the death of the father or a court order regarding his missing person (if these factors are present);
• A paper received at the registry office, compiled according to a special form 25. It is issued to a woman in the process of registering a newborn baby; A certificate issued in form 2-NDFL from the previous place of employment;
• Papers confirming the fact that children are studying at a university or college. This must be a full-time, full-time course.

Sometimes a preferential double deduction is requested not by a single mother, but by one of the parents in a full-fledged family. This is permissible if he officially refuses the benefit at his place of employment.

This refusal is attached to the package of documents submitted to the Federal Tax Service. At the same time, you will need to attach a 2-NDFL certificate from the place of official employment of the person who refused.

Deadlines for transferring deductions

According to the law, tax officials must make an appropriate decision within 10 days. Despite this, this process takes an average of a month.

The reason for such a delay is that after making their positive decision, the tax authorities submit the corresponding request to the territorial body of the official Federal Treasury. In other words, an additional structure is connected, which automatically increases the waiting time for the transferred funds.

Refusal and termination of payments

There may be several reasons for termination or refusal of a preferential tax deduction:

1. Mom's entry into an official relationship.
2. Increase in income for the year in the amount of more than 350 thousand rubles. For a month this is 29,167 rubles.
3. The court established official paternity of the children.
4. The child reaches 18 years of age, but only if he is not studying full-time at a university. At the same time, the right to receive a double deduction will remain in relation to other minor children.

Briefly about the main thing

1. Only officially working mothers have the right to receive a double deduction.
2. To register with the Federal Tax Service, you must provide the relevant documents.
3. A double deduction is issued in accordance with the procedure established by law.
4. You can complete the registration quite successfully through your employer or independently through the Federal Tax Service.
5. A tax deduction can be obtained for a child until he turns 18 or while he is studying at a university.

Source: https://grazhdaninu.com/nalogi/ndfl/vyichetyi/dvojnoj-vychet-na-rebenka.html

Single mother tax deduction

Income received by individuals is subject to personal income tax. Legislation provides the opportunity to reduce the tax base for deductions. To receive benefits, you need to contact your employer or the territorial office of the Federal Tax Service. In this article we will tell you how the tax deduction for a single mother is processed and what documents are needed to receive it.

Persons entitled to use the deduction

Benefits in the form of deductions are provided upon fulfillment of a certain list of requirements.

Condition Origin of the right Absence of the right Status of the person Resident Non-resident Taxable income Available Absent Taxation Personal income tax at the rate of 13% Application of a different rate to income Compliance with requirements Available, different in each case Absent Confirmation Submission of a declaration, application and documentary evidence of the right Application for deduction was not made

Confirmation of single mother status

A single mother is a person raising her own or an adopted child outside of marriage. The presence of a child's father has not been confirmed or has been challenged in court if the former spouse is registered as the parent.

A person who is divorced from her spouse and whose paternity has been established is not recognized as a single mother.

To confirm paternity, it is also not enough to include a voluntary record of paternity in the birth certificate, made according to the mother’s words.

Confirmation of the entry of arbitrary data into the certificate is a certificate issued by the civil registry office.

Single parents include guardians who have taken sole custody. The status of a single parent with the right to an increased deduction is maintained even if there is a spouse. Foster parents and adoptive parents have the right to receive a double deduction in the absence of marriage. article: → “Registration of a tax deduction for an adoptive parent (guardian) in 2020.”

Read also: Alimony at the cost of living: calculator, sample application

Deductions that single mothers are entitled to claim

The opportunity to reduce the tax base by the deduction amount arises if there are corresponding expenses, regardless of the status of a single mother.

Type of deduction Special conditions Documents confirming the right Property provided when purchasing a garage The maximum amount when purchasing a garage is 250 thousand rubles Sales agreement, title document, transfer deed, payment documents; when purchasing real estate using a mortgage - agreement with the bank, statement of account Property deduction when buying an apartment or house Maximum amount of benefits - 2 million rubles within the limits of costs, when using a mortgage - 3 million in the amount of interest paid Social deduction for training Limit for own training - 120 thousand rubles, relatives - 50 thousand rubles Agreement with an educational institution, license, payment documents Social deduction for treatment Expense limit for own treatment - 120 thousand rubles with a combination of other types of social deductions or the full amount of expensive treatment Agreement with a medical institution, prescriptions, prescriptions, payment documents Standard, provided per child Limit the amount of taxable income is 350 thousand rubles Birth certificate, documents confirming the absence of paternity of the child

When preparing documents, it is important that the data of the person with whom the agreement was drawn up coincides with the payment documents. The benefit applicant must confirm actual expenses incurred.

Single mother standard deduction

Preferential deduction conditions for single mothers are provided for the standard deduction provided for a child or several children. Features of receiving benefits:

• The deduction is provided by the employer on the basis of an application and documents confirming the right. The application must be submitted once. The need to contact the employer again arises when data changes, for example, the birth of another child. article: → “The procedure for registering and calculating a tax deduction for two children in 2020.”
• The monthly benefit ends in the month the annual income exceeds 350 thousand rubles, excluding non-taxable personal income tax payments.
• The documents include: a child’s birth certificate without specifying the father, a certificate from the civil registry office on a voluntary record of paternity, a father’s death certificate, a court decision declaring the father missing.
• The tax base is reduced in the current year when calculating earnings and collecting personal income tax.
• Benefits not received in a timely manner are provided to the Federal Tax Service after the end of the calendar year.

The benefit for single mothers is double. The standard deduction is the only benefit that can be obtained without additional application to the Federal Tax Service. In other cases, obtaining benefits requires submitting documents to the Inspectorate.

Options for submitting documents for deduction

The legislation provides for several ways to submit documents to the Federal Tax Service to receive the amount into the account after verification or from the employer.

Conditions Applying to the Federal Tax Service to receive the amount of overpaid tax into the account Submitting documents through the government services website Applying to the Federal Tax Service to receive a deduction from the employer Submission deadline After the year of expenses and receipt of income At the beginning of the year of receiving the deduction Result of submitting documents The Federal Tax Service does not additionally inform about passing the inspection You can find out about passing the check in your personal account Providing notification to the employer Form for receiving funds To the person’s account after passing the check and submitting an application In the year the notification was submitted upon receipt of income Deduction amount In full In full Partially Positive aspects Simplicity of document flow, possibility of consultation Speed ​​of document submission and the ability to monitor the stages of verification Efficiency of receiving benefits in the current year Negative aspects Additional waste of time The need to create a personal account and register an electronic digital signature The balance of the unreceived benefit is provided to the Federal Tax Service

A person can receive a standard deduction and social and property benefit from the employer based on notification.

To receive a notification, you must submit documents and a corresponding application. The notification is issued to the taxpayer within a month.

Declaration 3-NDFL is submitted only when receiving the amount through the Federal Tax Service. article: → “Form 3-NDFL: download sample declaration.”

The article provides step-by-step instructions for filling out and submitting a declaration: → How to fill out the 3-NDFL declaration in 2020 to receive tax deductions (sample)

Possibility of combining several deductions

Benefits of various types are provided regardless of the presence of one or more deductions. Conditions for receiving deductions:

• Each benefit is confirmed by a separate package of documents.
• When receiving deductions through the Federal Tax Service for one period, benefits are declared in one declaration. If necessary, an updated declaration is submitted.
• The total amount of deductions cannot exceed the amount of income received, from which tax is calculated and withheld.

The amount of the benefit provided when the maximum earnings or limit is reached is not carried forward to a future period, with the exception of a property deduction.

Part of the benefit amount not used when applying to the Federal Tax Service is transferred to the next period within the limits of expenses or a new object. The interest deduction is not transferred to the new property. Standard and social types apply only in the year of expenses and income.

Example of simultaneous application of deductions

Single mother A. applied to her employer when finding a job to receive a deduction for her child. In 2015, the person’s income amounted to 280 thousand rubles. At the same time, in 2015, A. paid for the child’s education in the amount of 25 thousand rubles, contacting the Federal Tax Service to recalculate the base at the end of the year. A. received tax benefits:

1. The company applied the benefit by monthly provision: B = 2,800 x 12 = 33,600 rubles;
2. The amount taxable by the employer has been determined: C = 280,000 – 33,600 = 246,400 rubles;
3. The amount of tax withheld by the employer was calculated: N = 246,400 x 13% = 32,032 rubles;
4. The amount of the tax base after the provision of social deductions by the Federal Tax Service has been determined: Nb = 246,400 – 25,000 = 221,400 rubles;
5. The amount of tax returned by the Federal Tax Service after the provision of a social deduction has been established: N = (246,400 – 221,400) x 13% = 3,250 rubles.
6. Conclusion: Taxpayer A. received the right to reduce tax in the amount of 7,618 rubles in 2015.

Amount and frequency of application of the deduction

The tax benefit for a single mother is provided in the amount provided for other categories of persons. The exception is the standard deduction. The benefit is provided in double amount depending on the category and order of birth of the child:

• 2,800 rubles for the first and second child.
• 6,000 rubles for the third and subsequent child.
• 12,000 rubles to the adoptive parent, guardian of a child with a disability.
• 24,000 rubles to a single mother of her own disabled child.

A single mother loses her right to an increased benefit when her status changes due to marriage. The employer is notified of the loss of the right to a double amount of benefits in writing, attaching a copy of the marriage certificate. The deduction applies until the child reaches the age of 18 or is a full-time student until the age of 24.

The educational institution must have a license to teach. An annual certificate is provided regarding the continuation of studies.

Deadlines for receiving a deduction through the Federal Tax Service

When contacting the tax office to recalculate the taxable income base and receive the overpaid tax into your account, the procedure is carried out within the established time frame. Before receiving the right to a refund of the amount upon application, the declaration and documents must undergo a desk audit. The control period is 3 months.

The verification period is calculated from the next day after receipt of the declaration. The deadline for sending documents by mail is counted on the 7th day after sending a registered letter with notification and inventory. The amount of overpaid tax is credited to the person’s account within one month after submitting the application. The person's account must belong to the applicant.

Refusal to provide a deduction to a person

When applying for a benefit at the place of employment, a refusal may occur in the absence of supporting documents or notification, if the benefit requires permission from the Federal Tax Service. If a person applies to the Federal Tax Service to recalculate the base, a refusal will follow in the following cases:

• Submission of the 3-NDFL declaration on a form that is not valid for the period.
• Missing the deadline for filing a return after 3 years after the period of tax withholding and expenses.
• Absence of documents in full or discrepancies in taxpayer data.

A person receives information in writing about a refusal to recalculate the tax base or to provide a notification.

Category “Questions and Answers”

Question No. 1. Can a foreigner receive a deduction?

Residents are entitled to benefits - persons legally staying in the country for more than 180 days. To deduct, you must have income taxed at a rate of 13%. Subject to basic conditions, foreign nationals or stateless persons can reduce the tax base.

Question No. 2. Is it necessary to submit an application for a refund of overpaid tax at the same time as the declaration?

An applicant for a benefit has the right to submit an application at any time before the expiration of 3 years after passing the test. In the standard version, the application is submitted simultaneously with the declaration and documents. If the submission is made through the government services website, the application is generated in your personal account after passing the verification.

Question No. 3. From what month does the increased deduction for a single mother stop applying when she gets married?

From the month following marriage, the double benefit does not apply.

Question No. 4. How can I apply a larger social deduction when receiving additional documents after filing a declaration?

If the taxpayer has learned of the right to a larger deduction, it is required to submit an updated declaration subject to the 3-year deadline.