Standard tax deductions for children: procedure and features of provision. How to receive and apply for a property tax deduction when purchasing an apartment through your Personal Account (Government Services) Obtaining the main property deduction

Standard tax deductions for children: procedure and features of provision. How to receive and apply for a property tax deduction when purchasing an apartment through your Personal Account (Government Services) Obtaining the main property deduction

17.12.2021 General

Individuals have the right to a property deduction in the amount of expenses actually incurred for the acquisition (construction) of housing, land plots, shares in them in the amount of expenses actually incurred, but not exceeding 2 million rubles (Article 220 of the Tax Code of the Russian Federation as amended by the Federal Law dated 07/23/2013 N 212-FZ dated 11/02/2013).

If the individual has exercised the right to receive a property deduction in an amount less than its maximum amount, the remainder of the deduction until it is fully used can be taken into account when receiving a property deduction in the future.

The maximum amount of a property tax deduction is equal to the amount in force in the tax period in which the individual first acquired the right to receive it, as a result of which a balance was created that is carried forward to subsequent tax periods.

The personal income tax deduction is not provided in the part unpaid by the taxpayer, as well as in the part that was paid for the individual income by the employer or at the expense of “maternity capital”. Also, deductions may be denied if the purchase and sale of housing is carried out between interdependent FLs .

Taxpayers who are parents and construct (purchase) housing at their own expense for the ownership of their children under the age of 18 have the right to receive property tax deductions. The amount of such property tax deductions is determined based on actual expenses incurred, taking into account restrictions in the amount of 2,000,000 rubles (clause 6 of Article 220 of the Tax Code).

The procedure for granting a property tax deduction, the emergence of the right to it, the period of time during which the deduction can be claimed depend, among other things, on the concept joint (shared) ownership .

In the previous version, the deduction was calculated in proportion to the share in the common shared property, and in joint property distributed 50/50 or at the request of the spouses in the amount agreed upon between them.

New edition of Art. 220 NK does not oblige taxpayers who are co-owners, when purchasing property in joint (shared) ownership, calculate the amount of the deduction in proportion to the share, that is, each of the co-owners after 01/01/2014 has the right to receive a deduction in the amount of up to 2 million rubles.

And in a letter from the Ministry of Finance dated September 13, 2013. N 03-04-07/37870 clarifies that the procedure for applying the deduction in relation to property acquired as joint (shared) ownership remains the same.

In particular, it is stated that “with regard to the provision of a property tax deduction for the acquisition of real estate in common shared ownership, it should be noted that despite the absence of Art. 220 of the Tax Code of the relevant norm, the previously existing procedure for providing property tax deductions to co-owners of real estate, including spouses, has not changed and is based on the amount of expenses of each person, confirmed by payment documents, or on the basis of the application of the spouses for the distribution of their expenses for the acquisition of real estate.".

In this case, the deduction is distributed not in accordance with the share in the common property, but according to the amount of expenses of each person, confirmed by payment documents or on the basis of the spouses’ application for the distribution of their expenses for the acquisition of real estate.

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A fairly common question when filling out 3-NDFL for program users is the question of the remaining amount of the property deduction. And it is this task that stops the entire process of filling out and submitting to inspection. After all, without knowing the size of this amount, you will not finish the job you started.

What is a deduction for previous years in 3-NDFL?

In the declaration program, in this column you must enter the amount with which you returned income tax on the purchase of housing for all the years that you contacted the tax office with this question. Let's look at this with a small example.

For two years in a row, the citizen filed a tax return for 2016 and 2017 in order to return previously paid tax. In 2019, when filing a return for 2018, he will need to indicate the deduction for previous years. He bought housing for 1,450,000 rubles.

First, he needs to find out his income for this period, which was subject to taxes and for which he received deductions. Let’s say in 2016 his income, from which he returned his 13%, was 200,000 rubles, in 2017 - 250,000 rubles, in 2018 - 300,000 rubles. The total for 2016-2017 is 450,000 rubles, this figure - 450,000 is deducted from previous years.

The amount for the reporting year 2018 (300,000 rubles) is not included here, since you will receive a deduction for it

To find out the amount carried over from the previous year in the 3-NDFL declaration, you need

Complete the following arithmetic problem. 1,450,000 (cost of housing) - 450,000 (deduction for previous years) = 1,000,000 rubles. This is exactly what will happen amount carried over from the previous year.

So, you can find out the deduction for previous years in four ways:

Contact the tax office, they should provide you with the information you are looking for, but do not forget to take the documents with you.

If you have saved the declaration file for the previous year, you can take the information from there

Ask your employer to print you 2-NDFL certificates for the years for which you received a deduction and add up the tax base amounts from them.
Well, the easiest way is through the taxpayer’s personal account by following the link https://lkfl.nalog.ru/lk/. After entering your TIN and password, select the menu item Feedback, then contact us in free form and express the essence of your problem in writing. For example, the request could be like this:

Good day, when filling out the 3rd personal income tax declaration for 2018, in order to return the property tax deduction for an apartment (here you can specify the address), I need to find out the amount of the deduction for previous years. Please send the answer to my e-mail. Thank you in advance for your response.

They say that the response from the tax service comes no later than 14 days from the date of application.

To find out the amount transferred from the previous year

It is necessary to subtract the “deduction for previous years” from the “total cost of all objects” previously entered in the program (taking into account deduction restrictions).

Angela 2016-02-04

Please help me with this question.
In 2015, we submitted 3-NDFL for the first time to receive a property deduction.
And they received only 62540 (according to 2-NDFL).

Now I am filling out 3-NDFL for 2015.
And the question arose about filling out the “property deduction” tab in the part:

Column “Data on purchase (construction of object)
first line to fill out: “The total cost of all objects (including deduction restrictions) is 2,000,000.00 (no questions, the apartment cost 4.5 million rubles)

second line to fill out: “Deduction for previous years” - 62,540.00 (THIS IS HOW MUCH RETURNED TO MY CARD)

third line to fill out: “Amount carried over from the previous year” - 2,000,000.00 (it doesn’t seem right to me)

fourth line to fill in “deduction from the tax agent in the reporting year” - 0.00 (no questions)

QUESTION - the line where you need a deduction on the previous lines, you need to indicate what amount? which came on the card or not? (everyone says to look at the declaration for the previous year, but which line should you even look at?
SECOND QUESTION - line where you need to indicate the amount transferred from the previous year - probably not 2,000,000.00, but 2,000,000.00 -62,540.00 = 1,937,460.00. or again look at the declaration for the previous year, then which line???

FOR INFORMATION:
Based on the results of the desk audit in 2015:
1. The amount of property tax deduction for expenses on…. — 481,076.64
2. The amount of tax subject to refund from the budget is 62,540.00

Answers to the question

Good afternoon, Angela! In the second line, the deduction for previous years indicates the tax base from which you paid personal income tax in 2014 and it was returned to you. So you need to indicate here 481076.64 rubles. In the third line, the amount transferred from the previous year is 1518923.36 rubles. (2000000-481076.64).

Hello Angela.
What you suggested is not correct. I am informing you of the correct option for filling out the declaration lines.
line 1 - 2,000,000.00 rub. line 2 (deduction for previous years) RUB 481,076.64. Comment. You received an income or salary in the amount of 481,076.64 rubles, from which you paid personal income tax of 62,540 rubles. (471076.64*13%). When you fill out the declaration, you enter the amount of 481,076.64 rubles. for deduction and you get a tax base of 0. And this is how the amount of tax you previously paid (-) 62,540 rubles appears in your refund. line 3 (amount transferred from the previous year) 1518923.36 rubles. (2000000-481076.64).
“Data on interest on loans”: line 1 (% on loans for all years) - 792,118.04 (according to a certificate from the bank as of the reporting date) line 2 (deduction for previous years) - 0 line 3 (amount carried over from the previous year) RUB 792,118.04

From the article you will learn:

1. Who is entitled to tax deductions for children and in what amount.

2. What documents confirm the right of taxpayers to “children’s” tax deductions.

3. What legislative and regulations regulate the procedure for providing standard tax deductions for children.

When calculating Personal income tax physical individuals have the right to reduce their income, taxed at a rate of 13%, by the amount of tax deductions. The Tax Code of the Russian Federation provides s nextgroups of tax deductions:

— standard tax deductions (Article 218 of the Tax Code of the Russian Federation);

— social tax deductions (Article 219 of the Tax Code of the Russian Federation);

— property tax deductions (Article 220 of the Tax Code of the Russian Federation);

— professional tax deductions (Article 221 of the Tax Code of the Russian Federation);

— tax deductions when carrying forward losses from transactions with securities and operations with financial instruments of futures transactions (Article 220.1 of the Tax Code of the Russian Federation);

— tax deductions when carrying forward losses from participation in an investment partnership to future periods (Article 220.2 of the Tax Code of the Russian Federation).

In this article we will look at the procedure and features of providing standard tax deductions for children, since this type of deduction is most often used among employees of organizations.

Amount of tax deductions for children

In accordance with paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, the right to standard tax deductions for children can be used by individuals who support children and who are in relation to children:

- parent (adoptive parent), spouse of the parent (adoptive parent);

- adoptive parent;

- guardian;

- trustee.

A tax deduction is provided for each child, that is, if the taxpayer has several children, the deductions for each child are summed up. At the same time, the monthly amount of the tax deduction for a child depends, among other things, on the type of account a particular child is for the taxpayer:

Child	Amount of deduction, rub.
First child	1 400,00
Second child	1 400,00
Third and each subsequent child	3 000,00
A disabled child under the age of 18 (regardless of his age)	3 000,00
A disabled child of group I or II under the age of 24, if he is a full-time student, graduate student, resident, intern, student (regardless of his academic status)	3 000,00

Tax deduction is provided in double size:

- single parent (adoptive parent), adoptive parent, guardian, trustee;

- one of the parents (adoptive parents) of their choice on the basis of an application for refusal of the other parent (adoptive parent) to receive a tax deduction.

The procedure for determining the chronology of the birth of children

As mentioned above, the amount of the standard deduction for a child depends on what kind of account the child is for the taxpayer. The Tax Code of the Russian Federation does not contain specific rules for determining the order of children for the purposes of providing tax deductions. However, such rules are disclosed in letters and clarifications of the Russian Ministry of Finance and the Federal Tax Service:

1. When determining what type of child is (first, second, third, etc.), the total number of children of the taxpayer is taken into account, regardless of their age. That is, the first child is the oldest child of all the taxpayer’s children (Letters of the Ministry of Finance of Russia dated February 26, 2013 No. 03-04-05/8-133, dated November 8, 2012 No. 03-04-05/8-1257, dated August 23. 2012 No. 03-04-05/8-995, dated 03/15/2012 No. 03-04-05/8-302, dated 02/14/2012 No. 03-04-05/8-179, dated 02/10/2012 No. 03-04 -06/8-32, dated 02/10/2012 No. 03-04-05/8-166, dated 02/10/2012 No. 03-04-05/8-146, Federal Tax Service of Russia dated 05/05/2012 No. ED-2-3/ 326@, dated January 24, 2012 No. ED-3-3/185@).

2. When determining the total number of children and the chronology of their birth, the following are also taken into account:

- children in their care (Letter of the Ministry of Finance of Russia dated April 3, 2012 No. 03-04-06/8-96);

- deceased children (Letters of the Ministry of Finance of Russia dated October 9, 2012 No. 03-04-05/8-1162, dated February 10, 2012 No. 03-04-06/8-29, dated February 10, 2012 No. 03-04-06/8- 33, dated 02/10/2012 No. 03-04-05/8-165);

- unadopted children of the spouse from another marriage (Letters of the Ministry of Finance of Russia dated 03/27/2012 No. 03-04-05/8-392, dated 02/21/2012 No. 03-04-05/8-209, dated 02/13/2012 No. 03-04- 05/8-169). A deduction for such children is provided regardless of the fact that their natural parents, who are also entitled to a standard tax deduction for these children, take part in providing for them. (Letter of the Ministry of Finance of Russia dated 04/03/2012 No. 03-04-06/8-96).

Note! If parentsare not members in a registered marriage, and have children from previous marriages, then for the purpose of obtaining a deduction, each of them takes into account only their own children (Letters of the Ministry of Finance of Russia dated 03/20/2012 No. 03-04-08/8-52, Federal Tax Service of Russia dated 04/05/2012 No. ED-4-3/5715@).

An example of determining the total number and order of birth of children.

In Romanova A.K. two natural children from her first marriage: a 17-year-old son, a 13-year-old daughter, and a 15-year-old son of her second husband, who is not her own child. Let's determine what deductions for children and in what amount are due to Romanova A.K.:

The natural son is the first child, so the deduction for him will be 1,400 rubles.

The spouse’s son is the second child, despite the fact that he is not his own, the deduction for him is 1,400 rubles.

The daughter is the third child according to the chronology of birth, she is entitled to a deduction of 3,000 rubles.

Thus, the total amount of tax deductions for the children of Romanova A.K. will be 5,800 rubles. per month.

Limitations on Child Tax Credits

The standard child tax credit is available to individuals who support children, subject to certain limitations. What restrictions are established by the Tax Code of the Russian Federation, we consider in the table:

Restriction on provision of deductions	Restriction limit value	Period of application of the deduction taking into account the limitation
Taxpayer income limit	RUB 280,000.00 – limit value taxpayer's income (taxed at a rate of 13%), calculated on an accrual basis from the beginning of the tax period (year)	Deduction appliesbefore month in which income exceededor 280,000.00 rubles. Starting from the month in which the excess occurred, the deduction does not apply.
	Ageast of a child under 18 years of age	WITH Before the end of the year in which the child reached the age of 18, or the agreement on the transfer of the child (children) to be raised in a family expired or was terminated early, or the death of the childbenka.
Child age limit (if the child is a full-time student, graduate student, resident, intern, student, cadet)	Aget child under 24 years old	WITH the month of the child’s birth, or from the month in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child to be raised in a family. Before months of graduation (inclusive),or before the end of the year in which the childreached the age of 24 years.
Restriction on providing double deduction to a single parent (adoptive parent), adoptive parent, guardian, trustee	Lack of a registered marriage for a single parent taxpayer	Beforemonth of marriage (inclusive)

As can be seen from the table, a tax deduction for a child is provided until the taxpayer’s income, calculated from the beginning of the year, does not exceed 280,000 rubles.

If the taxpayer has been working in the same organization since the beginning of the year, then monitor the implementation this condition is not difficult. However, if the taxpayer did not get a job from the beginning of the year, in order to provide a tax deduction for children, it is necessary to take into account the income he received this year from his previous employer. For this purpose, the employee must provide a certificate of income in Form 2-NDFL, issued by the previous employer. If the taxpayer got a job for the first time or did not work for a long time and did not receive income, then he can be provided standard deduction from the moment of starting work without submitting a certificate in form 2-NDFL (Letter of the Federal Tax Service of Russia dated July 30, 2009 No. 3-5-04/1133@).

Supporting documents

In addition to the 2-NDFL certificate, in order to provide a standard tax deduction for children, the taxpayer is required to have a number of documents confirming his right to the deduction. Let's consider which documents are the basis for providing a tax deduction, depending on the specific situation.

Condition to be confirmed	Documentation
The taxpayer is the child's parent	— passport pages where the child’s last name, first name, patronymic and date of birth are indicated
The taxpayer is the child's adoptive parent	— an agreement on the transfer of a child (children) to a family for upbringing; - foster parent's certificate
The taxpayer is the spouse of the parent (adoptive parent) of the child	— passport pages with a mark on marriage registration; Marriage registration certificate
The taxpayer is the child's adoptive parent	- adoption certificate or certificate of adoption
The taxpayer is the child's guardian or trustee	- documents from the guardianship and trusteeship authorities confirming the establishment of guardianship or trusteeship.
Child's age	— child’s birth certificate; — pages of the taxpayer’s passport where the last name is indicated,child's first name, patronymic and date of birth
Taxpayer’s participation in providing for the child (if there is no registered marriage between the parents, the parents are divorced or living separately)	- a statement from the parent that the other parent (or the parent’s spouse) is involved in providing for the child - documents confirming payment of child support (agreement on payment of alimony, or performance list, or a court order on the collection of alimony and documents on the payment of alimony, or copies of payment orders on the transfer of alimony, a certificate from the employer who withholds alimony from wages individual) — a document confirming cohabitation with a child (certificate issued by the housing and communal service, HOA, housing or housing construction cooperative, township or rural administration, court decision establishing the fact of cohabitation)
A child who has reached 18 years of age, but has not reached 24 years of age, is a full-time student,graduate student, resident, intern, student, cadet	- certificate from the educational institution wherechild undergoes training (annual provision)
Disability of a child under 18 years of age; disability of groups I and II of a child who has reached 24 years of age (who is a full-time student, graduate student, resident, intern, student)	- certificate of disability
The right of the only parent (adoptive parent, guardian, trustee) to double deduction	– a child’s birth certificate, which indicates only one parent of the child; — a child’s birth certificate, in which information about the father is indicated according to the mother, a child’s birth certificate in form N 25 (approved by Decree of the Government of the Russian Federation of October 31, 1998 N 1274); - death certificate of the second parent or an extract from the court decision declaring him missing; — a document confirming the absence of a registered marriage of the only parent; - a document issued by the guardianship and trusteeship authorities appointing a sole guardian
The right to a double deduction if one of the parents refuses the deduction in favor of the second parent	- an application from one of the parents to refuse to receive a deduction; - documents confirming that the abandoned parent receives income taxed at a rate of 13% and that the amount of his income did not exceed 280,000 rubles. (certificate 2-NDFL from place of work)

In addition to the documents listed above, a taxpayer claiming the standard child tax credit must submit a written application for such credit. Only the presence of a written application and relevant supporting documents is a sufficient basis for providing tax deductions, which will allow you to avoid claims from the tax authorities. It should be noted that the application for the provision of tax deductions is written by the employee once; the application needs to be rewritten only if the circumstances of the provision of deductions have changed (Letter of the Ministry of Finance of Russia dated 08.08.2011 No. 03-04-05/1-551).

Forms of documents for receiving standard tax deductions for children

Currently, there are no unified forms of applications for tax deductions established by law. Therefore, each organization has the right to develop such forms independently. For your convenience, sample application forms are provided below:

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