Tax deduction for a disabled child

Among the preferences that accompany raising children with disabilities are not only pensions and social benefits.

Federal policy in the area of ​​supporting such families includes reducing the tax burden, including a deduction for personal income tax for a disabled child.

It should be remembered that reducing the amount of deductions is the right of the employee, and not the obligation of the employer.

Personal income tax deduction for a disabled child

A personal income tax deduction is a reduction in the tax base by a certain amount. Due to this, there is a slight increase in the amount received by the employee “in hand” or “net”. This norm is legislatively enshrined in the Tax Code of the Russian Federation - in subparagraph 4 of paragraph 1 of Article 218 of this document.

Legal representatives of a disabled person can claim a tax deduction from their earnings:

• Mother father;
• Mother's spouse or father's spouse;
• Stepmother, stepfather;
• Guardian;
• Trustee;
• Adoptive parent;
• The spouse of the adoptive parent.

The condition for granting the benefit is an application from the applicant accompanied by an ITU certificate confirming the limitations in the child’s health. At the same time, only those legal representatives who have official income with monthly personal income tax withholding at a rate of 13% can take advantage of the preference.

You can exercise your right from the moment a child is diagnosed with a disability or the adoption of such a special child until he comes of age. If after this the child continues full-time education, then the eligibility of claims for the deduction will last until he graduates from the educational institution or until he reaches 24 years of age.

The amount of tax deduction for a disabled child in 2020

The discount is represented by a fixed amount, legislated at the all-Russian level by subparagraph 4 of paragraph 1 of Article 218 of the Tax Code. According to the text of the document?

In 2020, the following amounts have been established to reduce the taxable income base:

• 1.4 thousand rubles. – for the first and second child;
• 3 thousand rubles. – for 3 and all subsequent children;
• 6 thousand rubles. – for a disabled child to guardians, trustees, adoptive parents and their spouses;
• 12 thousand rubles. – for a child with persistent health changes to parents, their spouses and adoptive parents.

The final value is influenced by the degree of relationship with the special child and his order of birth.

However, in some situations it is permissible to receive a so-called double deduction:

1. If a disabled child is raised by only one parent who officially has the status of a single father or single mother;
2. If one of the spouses waives his right in favor of the second legal representative.

When calculating the deduction, the tax-free amount is subtracted from accrued income and only then are deductions made. So, with an income of 18,000 rubles, the personal income tax amount will be 18,000 * 13/100 = 2,340 rubles. At the end of the month, the employee will receive in hand 18,000–2,340 = 15,660 rubles.

If his family has one disabled child, the calculations will be made as follows:

1. From the total amount of income, an amount will be subtracted that reflects the relationship between the recipient of the deduction and the child (the natural parent in the example), as well as an amount that reflects the order of appearance of this child in the family (the second child in the example) - 18000-12000-1400 = 4600 rubles;
2. From this tax base, personal income tax will be calculated and withheld - 4600 * 13/100 = 598 rubles;
3. In total, the employee will receive 18,000-598 = 17,402 rubles.

Until the child turns 18 years old, the disability group does not affect the amount of the deduction in any way.

After reaching the age of majority and continuing full-time education at an educational institution, the parent can continue to receive a deduction only if, according to the conclusion of the ITU, the first or second group of disabled person has been assigned since childhood.

Law enforcement practice and information letters from the financial department clearly interpret the possibility of adding two amounts that determine the final value:

• Amount according to order of appearance in the family;
• The amount according to the degree of relationship of the recipient of the deduction with a child with health limitations.

Obtaining a personal income tax deduction for a disabled child

Tax legislation provides two options for receiving:

1. Monthly - by reducing the tax base and, as a result, increasing the amounts received by the employee on the payroll, through the accounting department of the enterprise, from the date of filing the application;
2. Once a year - after filling out a declaration in form 3-NDFL, through the tax office, after the expiration of the calendar year in which the right to the deduction was obtained.

The algorithm of actions in the first case is as follows:

1. An employee applying for a deduction draws up an application according to the sample;
2. Attaches to the application an ITU certificate and birth, adoption, and guardianship certificates for all children;
3. Takes it to the accounting department of the enterprise;
4. Begins to receive larger amounts compared to what it was before the deduction was applied.

In the second case - when receiving one amount annually - the procedure is slightly different:

• The applicant fills out the declaration form in form 3-NDFL;
• Attaches to the declaration an ITU certificate and a certificate of income for the year in form 2-NDFL;
• Submits documents to the Federal Tax Service at the place of residence;
• Receives the amount of excess tax withheld for the year by transfer to the bank account specified in the application.

You can exercise your right only if the applicant has officially confirmed income, subject to income tax at a rate of 13%. Departmental information letters clearly interpret the answer to this question, as well as when the need arises to transfer one’s right to the second parent.

Providing a tax deduction for a disabled child

A tax deduction is an employee’s right, not an employer’s obligation. Therefore, the accounting department of an enterprise acts exclusively at the request of an employee.

In this case, the application must be accompanied by supporting documents determining the amount of the deduction:

• An ITU certificate confirming that the child has been assigned a disability group - it must be renewed upon expiration of the previous one;
• A child’s birth or adoption certificate as confirmation of the degree of relationship;
• Documents for other children in the family, if the disabled child is the third, fourth, etc.

When using a tax deduction, information about this is reflected in certificates in form 2-NDFL in the form of special codes reflecting the basis for the provision:

• 129 – for a disabled child to a parent, parent’s spouse or adoptive parent;
• 133 – for a disabled child to a guardian, trustee, adoptive parent or spouse of an adoptive parent;
• 140 – if the parent or adoptive parent is the only one;
• 141 – if the guardian, trustee, foster parent is the only educator of this child;
• 148 – if one of the parents/adoptive parents renounced their right to benefits in favor of the other;
• 149 – if one of the trustees, guardians, adoptive parents renounced his right in favor of the second.

Termination of preferential taxation

The provision of a tax deduction is limited to the recipient's annual income. As soon as his total income in the current calendar year exceeds 350 thousand rubles, the preferential taxation procedure will cease to apply.

So, with an income of 40 thousand rubles, an employee will receive a monthly tax deduction until the month of August inclusive, and from September, when his income exceeds the level established by the legislator, deductions will be made according to the standard formula without taking into account the dependent child with a disability.

Another condition for terminating the use of tax preferences is the removal of disability or untimely provision of an ITU conclusion.

Thus, the costly maintenance of a disabled child is partially compensated by government support measures: increased pensions, a set of social services, free medicines, etc. These include a reduction in the tax base for withholding income tax from the parents of a special child - a tax deduction.

You can use it monthly or once a year by submitting the appropriate documents to the accounting department of the enterprise or to the tax office at your place of residence.

Age: 36 years Place of work: St. Petersburg public human rights organization of disabled people “In a wheelchair without barriers”

Previously

Payment for guardianship of a disabled person of group 1

Further

Registration of guardianship over a disabled person of group 2

Source: https://invalid.expert/ndfl-na-rebenka-invalida/

Description and conditions for receiving a standard tax deduction for a disabled child

In the Russian Federation, there are many families raising their own or adopted children with disabilities. Of course, this is a very difficult task both morally and materially. Therefore, the state provides such taxpayers with a number of benefits. Among them is a tax deduction for a disabled child.

To whom and under what conditions is it entitled?

This benefit is a fixed amount by which the tax base of an individual is reduced monthly . This means that due to the deduction, the amount of tax due will be less.

Therefore, the taxpayer receives a certain monetary savings (in fact, the earnings received “in hand” increase).

A tax deduction for a disabled child is available to persons who are:

• direct parents;
• spouses of direct parents;
• adoptive parents and their spouses;
• adoptive parents;
• trustees;
• guardians.

These categories of citizens are provided with a tax benefit if their family is supported by:

• A disabled child under 18 years of age, regardless of the disability group and its cause.
• A disabled person of the 1st and 2nd groups is under 24 years of age, if he is a full-time student, as well as if he is a graduate student, intern or resident.

To apply for a deduction, you will need to fill out an application addressed to the employer. At the same time, the taxpayer himself must have earnings on which personal income tax is paid in the amount of 13% .

Important! The fact of disability must be confirmed by a valid certificate of disability issued by ITU authorities.

Amount and amount of personal income tax refund

The standard deduction for a disabled child is established in a fixed amount and is taken into account when calculating personal income tax on a monthly basis (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

The amount of the benefit depends on who the taxpayer is in relation to the disabled child:

• the parent, his spouse, the adoptive parent are entitled to 12,000 rubles per month;
• guardian, trustee, as well as adoptive parent and husband/wife of such parent – ​​6,000 rubles monthly.

The established tax deduction for a child's disability does not exclude the right of taxpayers to receive a standard deduction for the birth of a child, guardianship, trusteeship, adoption into a foster family:

• 1,400 rubles – for the first child born;
• 1,400 rubles – for the second child;
• 3,000 rubles – for the third and all subsequent ones.

Attention! The two deduction groups indicated are not mutually exclusive. The benefit for disabled children is also combined with standard deductions, depending on the order of birth of the children.

Source: https://VseProVychet.ru/standartnyi/nalogovyi-vychet-na-rebenka-invalida.html

Tax deduction for a disabled child in 2019 and the nuances of receiving it

It's no secret that current legislation provides for certain tax discounts for individuals with children. However, the deduction for a disabled child in 2019 is calculated in a special way and has a number of nuances.

Tax deduction

As you know, if a child is disabled as a result of serious complications in the body that are associated with diseases, then he belongs to a special preferential category of the population - the disabled. The state took special care of such children by providing a number of compensations, including standard tax deductions in an increased amount.

Read also: Work experience during maternity leave: from one and a half to three years, how it is counted

What it is

The tax deduction for a child with disabled status is a fixed amount of money by which the total taxable income of an individual providing for a disabled person is reduced. This tax benefit falls under the group of standard deductions.

It should be noted that all information related to reducing the tax base, which is due to individuals raising a disabled person, can be read in the fourth paragraph of Article 218 of the Tax Code of the Russian Federation.

Who can use it

Most people think that the tax credit for children with disabilities applies only to their biological parents. However, this opinion is erroneous, since according to the 2019 legislation, a deduction is also provided for the following individuals who are responsible for providing for the child:

• Official partner of the father or mother. If the parents of a disabled person divorced, after which one of them officially remarried, and now the child is being raised in a new family, then the deduction can be issued to his stepmother or stepfather.
• An individual who has adopted a disabled person. If a child whose father and mother were deprived of parental rights was granted guardianship by an individual, then for this he is given the right to a reduction in the tax base.
• Some other persons directly related to the upbringing of disabled children. Since there are several types of forms of family relationships that differ from each other in certain nuances, for example, such as guardianship and trusteeship, a deduction is also allowed for individuals who have entered into them.

Age restrictions for children

When faced with the process of filing a reduction in the size of the taxable base, some applicants for the deduction are rejected and cannot understand what this is connected with.

Often, a tax credit is not awarded because the child does not meet certain criteria.

In this regard, we strongly recommend that you familiarize yourself with the list of those categories of children for whom the deduction will be issued unconditionally:

1. Individuals who have received a disability and have not yet reached the age of eighteen at this time.
2. Children under twenty-four years of age who are disabled of the first or second groups and at the same time receive knowledge in an educational institution on a full-time basis.

How to determine the amount

Once an individual has a desire to return income taxes, he immediately wonders how to do this.

The answer is quite simple - you need to fill out and collect the necessary package of documents, send it to the tax office and wait for the money to be credited.

However, already at the first stage, many applicants for personal income tax refunds have difficulty calculating the amount of monetary compensation that must be indicated in the application and other types of documentation.

Standard deduction amount

In order to correctly determine the amount by which the amount of income of an individual subject to mandatory tax levies in 2019 will decrease, it is necessary to take into account the degree of relationship with the disabled person that the applicant for the deduction is related to. There are several options for the size of tax discounts:

• 12,000 rubles - if the mother, father, wife or husband of one of the parents of a disabled person, as well as an individual who is an adoptive parent, wants to return personal income tax.
• 6,000 rubles – if the tax deduction is issued in the name of an individual who has guardianship or trusteeship of a child, as well as a person who has the status of an adoptive father or mother. The wife/husband of the adoptive parent also has the right to receive a tax discount on their income in the specified amount.

IMPORTANT! The amounts of 12,000 and 6,000 rubles are accrued for a period equal to one month, which is part of the tax period. Thus, if the monthly salary of a parent raising a child with a disability is 26,100 rubles, taking into account taxes, then after calculating a deduction of 12,000 rubles, its amount will be equal to 27,660 rubles.

In what situations is double compensation due?

In some cases, tax legislation provides for the accrual of tax discounts in an increased amount - 12,000 rubles instead of 6,000 rubles and 24,000 rubles instead of 12,000 rubles. The following categories of people are eligible to take advantage of this increase:

• Individuals who are involved in raising and providing for a child with a disability status on their own. For example, a single father or mother.
• An individual who is equally responsible for a disabled person with another person who, in turn, decided to refuse the possibility of receiving a deduction and expressed the corresponding desire in writing. That is, if one parent does not receive a tax credit, then it rightfully goes to the other.

Please note that if a disabled person was raised alone, but after some time the individual responsible for the child gets married, then the double tax discount will be withdrawn from him in the month immediately following the month of registration of the relationship.

Algorithm for calculating the monthly salary taking into account income tax and deductions

If a child is disabled, what personal income tax deduction is due for him is one of the main questions causing difficulty for applicants for such a tax discount. The amount of wages, taking into account personal income tax and deductions, is calculated quite trivially:

1. We determine the amount by which the tax base is reduced. To do this, it is just enough to understand to what degree of relationship the applicant for a tax discount is related to the child. Let’s say, if this is the mother’s birth, then it is 12,000 rubles.
2. We subtract the deduction amount from the monthly salary. If the mother of a disabled person earns 25,000 rubles a month, then subtracting 12,000 rubles, we get an amount equal to 13,000 rubles - this is the size of the tax base.
3. We find 13% of the tax base. Dividing 13,000 rubles and multiplying by 13%, we get 1,690 rubles, which is the amount of income tax.
4. We subtract the received personal income tax amount from the salary. After this operation, it turns out that the child’s mother will receive 23,310 rubles. And if she had not filed a deduction, she would have received 21,750 rubles.

Source: https://grazhdaninu.com/nalogi/ndfl/vyichetyi/nalogovyiy-vyichet-na-rebenka-invalida.html

Deduction for a disabled child in 2020

Current as of: January 17, 2020

Standard tax deductions, which reduce the tax base for personal income tax, are provided for in Art. 218 Tax Code of the Russian Federation. Among these deductions is the tax deduction for a disabled child. We will tell you about the amount and procedure for providing deductions for disabled children in 2020 in our consultation.

Disabled child: personal income tax deductions in 2020

The standard deduction for a disabled child is presented in 2020 in the following amount (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

To whom the deduction is given Condition for the provision To whom the deduction is given Parent, spouse of a parent, adoptive parent who is supporting the child Guardian, trustee, foster parent, spouse of the adoptive parent who is looking after the child Disabled child Age under 18 years 12,000 6,000 Disabled child of group I or II Full-time student, graduate student, resident, intern, student under the age of 24

According to the table, you can answer the question: the deduction for a disabled child is given up to what age? Up to 18 years of age, the deduction is given to any disabled child, and up to 24 years of age - only to disabled children of group I or II who are full-time students, graduate students, residents, interns or undergraduates.

Moreover, in general, for a disabled child, standard deductions for 2020 are provided until the end of the year in which the child turns 18 or 24 years old, respectively.

Unless, of course, the taxable income of the parent (guardian, trustee, etc.) does not exceed 350,000 rubles.

After all, from the month in which income for the period from the beginning of the calendar year exceeds 350,000 rubles, a deduction for a disabled child will no longer be provided.

For example, if a full-time student who is a group II disabled person turns 24 years old in February 2020, the deduction, on the one hand, can be provided until the end of 2020. However, on the other hand, if the taxable personal income tax income of a parent who is provided with a deduction for a disabled child exceeds 350,000 rubles in May 2020, then from May 2020 the deduction is no longer due.

Are deductions cumulative for a disabled child?

The personal income tax deduction for a disabled child is summed up with the standard deduction for children, which depends on the type of child (clause 14 of the Review, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015).

For example, since the deduction for the first child is 1,400 rubles, then for a disabled child under 18 years of age who is the first child, the deduction for the parent will be 13,400 rubles (1,400 rubles + 12,000 rubles).

Double deduction for a disabled child

The standard tax deduction for a disabled child in 2020 is provided in double amount:

• or to the only parent (adoptive parent), adoptive parent, guardian, trustee (the provision of the deduction ceases from the month following the month of marriage of the only parent, guardian, trustee);
• or one of the parents (adoptive parents) of their choice based on an application for the refusal of the other parent to receive a tax deduction.

Source: https://glavkniga.ru/situations/k505558

Deduction for a disabled child in 2019 - 2020 (nuances)

Deduction for a disabled child in 2019-2020: what is the amount established for it? What is the procedure for providing it? What changes have occurred or are planned in this order? Let's look at the answers to these and other questions later in the article.

• Deduction for a disabled child: features of provision in 2019-2020
• Position of the RF Armed Forces: deductions are allowed to be summed up
• What does the Ministry of Finance of the Russian Federation say about this deduction?
• Results

Deduction for a disabled child: features of provision in 2019-2020

A tax deduction for a disabled child can be provided to the following persons:

• direct parents and their spouses;
• adoptive parents and their spouses;
• adoptive parents;
• trustees;
• to guardians.

The regularity of providing this type of deduction is monthly, until the moment when the recipient’s total income does not exceed the level of 350 thousand rubles. The amount due is calculated incrementally from the beginning of the year.

Starting from 2016, the amount of the deduction for a disabled child depends on who the recipient of the deduction is to the child (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation):

• Parents, the parent's spouse, the adoptive parent providing for the child are entitled to 12 thousand rubles. for each such child until he reaches the age of 18 years. A similar deduction is given until the child reaches 24 years of age if he is a disabled person of groups 1–2 and is studying full-time.
• A guardian, trustee, foster parent, spouse of a foster parent providing for a child in exactly the same situations (up to 18 years of age in the general case and up to 24 years of age for disabled people of groups 1–2 studying full-time) is entitled to half the deduction amount - 6 thousand rubles.

Read also: How to change a child’s name on a birth certificate in 2020

The deduction can be issued during the year at the place of work. The basis for applying the deduction is the employee’s application. In addition, the employee submits to the employer’s accounting department documents certifying the right to receive a deduction, for example, a birth certificate, a child’s disability certificate, an adoption document, etc.

NOTE! A certificate establishing a child’s disability is issued on a special form according to the form approved. by order of the Ministry of Health and Social Development of Russia dated November 24, 2010 No. 1031n (Appendix 1). After the previous certificate expires, the employer should request a new one.

The deduction can be issued when the year ends. The procedure is carried out at the Federal Tax Service inspection at the place of residence of the employee applying for the deduction. Registration is not difficult: you need to write an application to the Federal Tax Service, attach to it documents that can confirm the applicant’s right to deduction, and necessarily a tax return 3-NDFL .

NOTE! 3-NDFL for 2019 must be submitted on a new form.

Read about what other deductions, besides the standard ones, you can get for children here.

In this entire topic, attention should be focused on one significant nuance related to the calculation of the amount of deduction for a disabled child.

The nuance lies in the resulting alternative: should the deduction issued for such a child be added to the deduction of the standard amount, or should the maximum be selected from two deductions.

Until recently, the explanations of the departments and the conclusion of the highest court of the Russian Federation differed. Let us explain the current situation.

Position of the RF Armed Forces: deductions are allowed to be summed up

The Supreme Court of the Russian Federation in 2015 made an interesting conclusion that has a decisive impact on the size of the tax deduction for a disabled child. According to paragraph 14 of the Review of the practice of consideration by courts of cases related to the application of Ch. 23 of the Tax Code of the Russian Federation (approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015), the amount of such a deduction should be calculated taking into account two circumstances, namely:

• what kind of child is he?
• does he have a disability?

But the most important thing that the review notes is that these circumstances should not be considered mutually exclusive or alternative. In other words, the amounts of deductions can be added up for those children who have disabilities.

The amount of deduction for a child with a disability with this approach will be equal to 13,400 rubles. (1,400 rubles + 12,000 rubles) in the case when such a child is the first or second in the family, and 15,000 rubles. (3,000 rub. + 12,000 rub.

) in case the child with a disability is the third and further.

For details, see the material “The Armed Forces of the Russian Federation: the deduction for a disabled child does not absorb the usual “children’s” deduction, but complements it.”

What does the Ministry of Finance of the Russian Federation say about this deduction?

Source: https://nalog-nalog.ru/ndfl/vychety_ndfl/vychet_na_rebenka-invalida_nyuansy/

Deduction for a disabled child of groups 1, 2 and 3 in 2019

The Russian Federation provides support to people with disabilities. Parents, adoptive parents whose children have disabilities and guardians should be aware of receiving a personal income tax deduction. To receive a tax deduction for a disabled child, you should know important nuances.

Normative base

Deductions for children with disabilities are regulated in accordance with the provisions of the Tax Code of the Russian Federation. The changes specified in the letters of the Ministry of Finance of the Russian Federation are also taken into account. When calculating personal income tax, the taxpayer has the right to reduce expenses by 13% through a deduction. Returns can be:

1. Property.
2. Standard.
3. Professional.
4. Social.

When it comes to children with disabilities, the standard deduction applies. It is used by company employees. In the Tax Code of the Russian Federation, Article 218 (clause 4) provides information regarding the reduction of the tax base for persons raising children with disabilities.

Who has the right to deduction

A tax refund is a reduction in the amount from which personal income tax is calculated. This reduction in the tax base is classified as a standard deduction.

To take advantage of this benefit, a number of conditions must be met:

1. A child with a disability is dependent on his parents.
2. The child's age must not exceed 18 years (24 years if he is a full-time student).
3. The child's parents or adoptive parents receive official taxable income at a rate of 13%.

Important! Tax refunds are not due if the amount of income exceeds 350 thousand rubles.

The following categories of citizens are entitled to receive a deduction for a disabled person:

1. Parents, stepfather and stepmother.
2. Persons who have adopted a child with a disability.
3. Guardians and trustees.

The right to double compensation is granted to a single parent, adoptive parent, trustee, single mother, widow(ers). The additional deduction applies to all children with disabilities until they reach adulthood. If a student has a disability of group 1 or 2 and is studying full-time, the period is extended until he reaches 24 years of age.

To receive a personal income tax refund, the child must have a confirmed disability.

Disabled people of 1st group

Children with 1st group of disabilities are deprived of the opportunity to care for themselves. Diseases for which group 1 is given:

1. Dementia.
2. Amputation of the lower limbs above the hip.
3. Complete blindness.
4. Irreversible disorders in the central nervous system and others.

The group is confirmed once every 2 years.

Disabled people 2nd group

Children with group 2 disabilities do not need constant help from their parents, but remain disabled for a long time or for the rest of their lives. Diseases:

1. Complete or partial lack of hearing.
2. Partial paralysis.
3. Complete or partial loss of vision.

Confirmation of group 2 is carried out once a year.

Disabled people of 3 groups

Group 3 is assigned if there are diseases that are dangerous to others. The child cannot go to school, but can take care of himself. Group 3 is confirmed once a year.

What documents are needed

The documentation package for receiving an income tax refund for a child with disabilities depends on where the benefit will be issued.

To receive a refund through the Tax Inspectorate, you will need the following documents:

1. Return application.
2. Declaration of form 3-NDFL (it is filled out for the year in which the refund was not paid).
3. Copies of papers confirming the right to a tax benefit (medical certificate with a diagnosis according to which the child has been assigned a disability group).
4. Certificate 2-NDFL at the place of work for the last year.
5. Bank details for transferring funds.

To pay compensation through the employer, the following list of papers is collected:

1. A written application for a tax benefit.
2. A certificate from the place of work about the parents’ income in form 2-NDFL.
3. Document confirming the age of the student: birth certificate or passport.
4. A conclusion from a medical institution confirming the student’s disability.
5. A court decision or other document if the child is adopted or taken into guardianship.
6. Certificate of payment of child support if the return is received by one of the parents who does not live with the child.

You will need papers that confirm who the student is to the tax payer. The parent presents a copy of the passport with information about the children, a certificate of paternity.

Adoptive parents present the appropriate certificate and a copy of the agreement on the transfer of the child to the family.

Guardian/trustee - a document from the guardianship and trusteeship authorities, adoptive parent - a certificate (certificate) of adoption.

When a parent applies for a double deduction for a disabled child, a written refusal of the former spouse from the child and a certificate from the registry office will be required.

What is the deduction amount?

From January 1, 2016, personal income tax returns are valid until the month in which the income of the parent (adoptive parent, guardian) exceeds the level of 350,000 rubles per year.

The deduction amount is:

1. 12,000 rubles for a spouse, parent (adoptive parent) for a child with disabilities under 18 years of age. This payment is due if a student under the age of 24 is studying full-time and has a disability group of 1 or 2.
2. 6,000 rubles for a caregiver, guardian, spouse of a foster parent for a child under 18 years of age or a student, graduate student, or resident under 24 years of age.
3. 3000 rubles for the third and subsequent children.
4. 1400 rubles for the first and second child.

Parents with dependent children with disabilities can claim a standard personal income tax refund in the amount of 12,000 rubles for each month of the tax period, if the total income does not exceed 350,000 rubles. This rule was established on January 1, 2016.

Income tax deductions are made monthly when the employee's taxable wages are calculated.

Sample application

The application is submitted in paper format. It can be written by hand or typed on a computer by printing out a ready-made form. The document must be certified with your signature indicating the date of preparation.

An application for a standard tax deduction for a disabled child must include the following items:

1. Last name, first name, patronymic of the tax payer.
2. Name and details of the organization in which the applicant works. If the employer is an individual entrepreneur, indicate his full name.
3. Position held.
4. Title of the document.
5. Main text.
6. List of attached documentation.
7. Date and signature.

The text of the application for payment of a deduction for a disabled child includes:

1. Links to regulations confirming the right to receive compensation.
2. The essence of the request is to provide a standard personal income tax refund.
3. The person in respect of whom the application is being made is the student’s full name, date of birth.
4. Link to disability.
5. Amount of tax benefit.

Please provide me with a standard tax deduction in accordance with paragraphs. 4 p. 1st. 218 of the Tax Code of the Russian Federation for the child of Alexey Ivanovich Petrov, born on November 8, 2013, as the first child, 1,400 rubles and 12,000 as for a disabled person.

Important! Within the framework of the legislative norms of the Russian Federation, the taxpayer does not need to annually file a tax refund application.

Upon the arrival of the new calendar year, the employer reviews the application with the available documents and provides a refund.

The statement can include a clause that the employer will be notified after the loss of the right to receive a personal income tax deduction.

This step will protect the taxpayer from possible litigation over an unreasonable understatement of the amount of personal income tax.

Procedure for processing a personal income tax return

The standard tax deduction is usually issued at the beginning of the year. If a person has not been employed since the beginning of the year, he must present a certificate from his previous place of work in form 2-NDFL.

An application for payment of personal income tax compensation is drawn up in the following cases:

1. The birth of a disabled child.
2. Applying for a new job.
3. Assignment of any disability group to a pupil.

Important! The tax benefit is cumulative if there are 2 or more children in a family and a child with a disability is born.

To receive a personal income tax refund through the Federal Tax Service, a package of the above documents is collected. The papers are sent to the tax authority at the place of registration in a convenient way:

1. On the Federal Tax Service website in the taxpayer’s account.
2. On a personal basis.
3. Through a representative if he has a notarized power of attorney.
4. Russian Post by registered mail.

Based on the results of the desk audit, the tax inspectorate will send the individual a notice of reimbursement or refusal with justification of the reasons.

Read also: In what cases can you reduce the amount of alimony in 2020?

When a citizen has not attached an application for a deduction to the general list of documentation, he must submit it personally to the tax authority.

From the moment the application for a deduction for a disabled child is accepted, the Federal Tax Service will transfer the funds to the bank details specified in it.

When the application has been sent along with a list of documents, the tax service will transfer the money from the moment the desk audit is completed within a month without sending a notification.

To return children's personal income tax at the place of work, you must:

1. Prepare the necessary documents.
2. Make a statement.
3. Submit all papers to the finance department.

If a taxpayer has several places of work, he will be able to receive compensation only in one.

In what cases is the right to a tax refund terminated?

A personal income tax payer loses the right to receive compensation when his income threshold reaches more than 350,000 rubles. Other cases:

1. A child who is studying full-time has reached the age of 24 years.
2. The student reaches adulthood.

Taking into account the restrictions, the tax deduction is accrued from the moment of birth or adoption, or the transfer of the child to guardians.

The state provides support to persons raising children with disabilities. The right to an income tax refund can be used not only by biological parents, but also by adoptive parents, guardians and trustees. If an individual has adopted a disabled child whose parents were deprived of their rights, he may qualify for a reduction in the tax base.

Source: https://vychet.com/standartnye/nalogovye-vychety-na-rebenka-invalida.html

How to get a tax deduction for a disabled child

A tax deduction for a disabled child is provided to his parents, as well as legal representatives. You will learn about the rules and procedure for receiving, as well as the amount of the deduction due to the presence of a disabled child in the family, from the article.

General rules for providing deductions for disabled children

The meaning of the tax deduction is that it allows you to reduce the income of the parents (or representatives) of a disabled child, subject to personal income tax at a rate of 13 percent. This reduction allows you to pay less tax.

The deduction is provided for a disabled child under 18 years of age. But if he is a full-time student and belongs to group I or II disabled people, then the deduction is provided until the age of 24 years.

When determining the amount of the standard tax deduction, the total number of children is taken into account. The first child is the oldest child, regardless of whether a deduction is provided for him or not.

For a disabled child, the deduction is provided in an increased amount.

In this case, the amount of the deduction for a disabled child is summed up with the amount of the standard deduction, which is provided for the child, taking into account the type of child in the family he is.

To apply for a deduction, certain documents are required, a list of which is given in the section below.

To establish a deduction for a disabled child, a certificate confirming the child’s disability is also required. This certificate is issued by the federal state institution of medical and social examination.

The certificate usually indicates the period until which the disability was established and the date of the next examination.

Depending on the degree of disability caused by a persistent disorder of body functions resulting from diseases, consequences of injuries or defects, a child under the age of 18 is assigned the category “disabled child” for 1 year, 2 years, 5 years or until he reaches age 18 years.

Amounts of tax deductions in the presence of a disabled child

There are certain features for the deduction for disabled children, the essence of which is that the amount of the standard deduction for a disabled child is summed up with the amount of the deduction that is provided for him, taking into account which of the children in the family he is.

A tax deduction for a disabled child under the age of 18 or a disabled child of group I or II who is a full-time student, graduate student, student under the age of 24 is provided regardless of the order of birth of such a child in the amount of:

• 12,000 rubles - to the parent, spouse of the parent, adoptive parent;
• 6,000 rubles - to a guardian, trustee, adoptive parent, spouse of an adoptive parent.

The above deduction amounts are summed up with the standard deduction amounts associated with the order of birth of a disabled child. The deduction amounts associated with the order of birth of the child are as follows:

• 1,400 rubles – for the first child;
• 1,400 rubles – for the second child;
• 3,000 rubles – for the third and subsequent children.

The above means that the deduction to a parent or adoptive parent for a disabled child born first or second will be 13,400 rubles (1,400 rubles + 12,000 rubles) per month, and for a disabled child born third or next - 15,000 rubles (3,000 rubles + 12,000 rubles).

The deduction is provided to both parents.

After the date before which the child’s disability was established, the right to a deduction in the amount of 12,000 rubles (6,000 rubles) is retained by the citizen only upon submission of a new certificate confirming the establishment of the category “disabled child” based on the results of re-examination. If the employee does not submit a new certificate, then he is entitled to a deduction in the general manner, that is, in the amount related to the “ordinal” number of the child in the family based on the children’s dates of birth.

The law sets a limit on the income of a parent (adoptive parent, guardian) of a disabled child, upon reaching which a deduction is not provided. This limit is 350 thousand rubles.

Therefore, as soon as the parent’s income at the tax rate of 13 percent reaches the specified limit in the tax period (it is equal to the calendar year), the provision of the deduction ceases until the next tax period.

A double deduction for a disabled child is provided:

• to the only parent (adoptive parent) at his request until he gets married. The month in which the marriage takes place will be the last month to provide a double deduction. 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 an application for refusal to receive a tax deduction;
• the only adoptive parent, guardian, trustee (that is, if a disabled child has only one parent, guardian, adoptive parent, then he receives a double deduction).

Let's look at three examples.

Example 1. Citizen N. has a husband and three minor children, of whom the youngest son is disabled. The deduction of the said citizen for her disabled son will be 15,000 rubles (3,000 rubles, since the son is the third child, and 12,000 rubles – a deduction for a disabled child). The husband of citizen N will receive exactly the same deduction.

Example 2. Citizen S. is the sole guardian of a 7-year-old disabled girl; she has no other children.

The deduction amount for citizen S. will be (1,400 rubles + 6,000 rubles) x 2 = 14,800 rubles ,

Where:

• 1,400 rubles – deduction for the first child;
• 6,000 rubles – deduction to the guardian for a disabled child;
• 2 is the coefficient by which the deduction amount is multiplied, since citizen S. is the only guardian.

Example 3. An employee has two children born in 1996 and 2007. In addition, he is the guardian of a disabled child born in 2005.

Despite the fact that an employee is not entitled to a child deduction for a child born in 1996, for the purposes of applying the deduction in question, he is considered the first. The second is a disabled child born in 2005, the third is a child born in 2007.

An employee is given a deduction in the amount of 7,400 rubles (1,400 rubles + 6,000 rubles) for a disabled child over whom he has guardianship and who is considered the second in a row; for the third child, the deduction is equal to 3,000 rubles. The total amount of deduction for all the employee’s children is 10,400 rubles (7,400 rubles + 3,000 rubles) until his income from the beginning of the year reaches 350,000 rubles.

Ways to receive a tax deduction

A parent (adoptive parent, guardian) of a disabled child can receive a tax deduction in two ways:

• at the employer
• and the tax authority.
• Let's consider each of these methods.

Receiving a deduction from the employer. To receive a deduction for a disabled child, you need to contact the employer with an application and documents confirming the right to the deduction.

Depending on the situation and specific circumstances, the following documents may be required:

• passport;
• child's birth certificate or adoption certificate (if the child was adopted). To receive an increased deduction for the third and each subsequent child, you will also need birth (adoption) certificates of the first two children;
• marriage registration certificate;
• certificate confirming the child's disability;
• a certificate from the educational institution where the child is studying (if the child is over 18 years old);
• documents confirming the fact of transfer of funds to support the child (for example, alimony);
• certificate from the housing and communal services about the joint residence of a disabled child with a parent (parents);
• a parent’s statement that the second parent applying for a deduction is involved in providing for a disabled child. This is necessary if the parents are not married, but the other parent provides for the child, although does not pay child support.

The employer must provide a deduction from the beginning of the year, regardless of the month in which the application and supporting documents are submitted.

If a parent or legal representative of a disabled child works in several places, then the tax deduction can be provided to only one employer at the parent's choice.

When changing jobs, the new employer provides the deduction. But to do this, he must submit a certificate from his previous employer about the income received from him since the beginning of the calendar year.

Obtaining a deduction from the tax authority. A deduction can be obtained from the tax office if the employer did not provide it or provided it in a smaller amount. To do this, at the end of the calendar year, you need to contact the tax authority at your place of residence.

To do this, you need to submit to the tax authority:

• tax return in form 3-NDFL for the year in which the deduction was not provided or was provided in a smaller amount. You can fill out the declaration using a free service on the website of the Federal Tax Service of Russia;
• a certificate of income for the past year issued by the employer;
• copies of documents confirming the right to deduction;
• application of a parent (adoptive parent, guardian) for a refund of overpaid tax to his bank account.

The tax authority checks the declaration and documents within three months from the date of their submission.

If the right to deduction is confirmed and the fact of overpayment of personal income tax (NDFL), the amount of overpayment will be returned to the parent (guardian, adoptive parent) within a month from the date of receipt of the tax refund application.

Source: https://lawrecom.ru/kak-poluchit-nalogovyj-vychet-na-rebenka-invalida/