The state changed the tax deductions for children in 2012

The legal right of each responsible taxpayer in Russia is to grant him a tax deduction. There are several types of tax deductions, legalized by the tax code: standard, property, professional and social.

Tax deductions for children fall into the category of standard and imply a decrease in the income of an individual taxed at a rate of 13%. That is, the total annual income taxed at a rate of 13% is reduced by the amount of the tax deduction.

The category of citizens entitled to tax deductions for children includes the following:

- biological parents;

- spouses of biological parents;

- adoptive parents, guardians, guardians;

- adoptive parents;

- their spouse, on whose provision is the child.

Standard tax deductions for children are calculated separately from other standard deductions. The deduction amount until January 1, 2012 was 1 thousand rubles for one minor child. Since January of this year, the amount of the tax deduction for children has been increased. This is stated in the Tax Code of the Russian Federation, art. 218. Now the tax deductions are calculated as follows:

- 1400 rubles (for 1 child);

- 1400 rubles (for the 2 nd child);

- 3000 rubles (on the 3rd and every next).

Tax deductions in case a child has a disability, increased by 1 thousand rubles. Compared with last year and now amount to 3 thousand rubles.

Tax deductions for children also include restrictions:

1. On the age of the child. A deduction is required for children under 18 years of age. Exceptions are cases where a child who has reached the age of majority continues to study internally, is a student, a graduate student. In this case, the maximum age is increased to 24 years.

2. On the income of the recipient. The taxpayer's income reaches a mark of 280 thousand rubles.

If a child is brought up by a single parent, then he has a double tax deduction. When the parent marries, this rule is automatically canceled. A similar right to double the deduction is used by the parent whose spouse has submitted a written application to refuse to receive it.

The right to tax deductions for children is given to parents and all other categories of citizens who are in charge of the child, starting from the first month after his birth, or from the moment of adoption.

According to the Family Code of the Russian Federation, parents who were deprived of their parental rights to the child, despite their biological relationship, cease to be called parents and no longer have any rights to benefits and, accordingly, deductions.

Standard tax deductions for children are not provided automatically. For their calculation, it is necessary to provide a number of documents and an application to the accounting department of the employer's company. To the application for a deduction, which is written in an arbitrary form, a number of references and documents are attached:

- birth certificates of children (copies);

- A certificate of the child's disability;

- a certificate confirming the fact of full-time education of the child currently in the educational institution (if the child has not reached the age of 24);

- a document confirming the fact of adoption;

- a certificate of income (2-NDFL, it is necessary to take from the previous place of work, if the employment occurred in the current year).

Standard tax deductions are accrued both by the employer and by the managers of all companies that pay wages to individuals, the amount of which is subject to taxation of 13%. These include royalties, rental payments, contractual agreements, and others. Such employers and managers are usually called tax agents.

Every citizen can use the right to tax deduction for children once, that is, if he is registered for work in two organizations, only in one of them does the parent have the right to apply for a deduction.