How to get tax deduction for children over the past years

2024 Author: James Gerald | [email protected]. Last modified: 2023-12-17 14:00

Many parents are completely confused about how to get the tax deduction for their children over the years. They are not always told at work that taxes on wages can be reduced. As a result, citizens receive less money that they could spend on their child.

Tax deduction: what is it

A tax deduction is an amount by which the tax base can be reduced.

For officially employed workers, the main income is wages. It is from it that the enterprise transfers a 13% tax to the budget on a monthly basis. It is usually called personal income tax. Citizens can claim to reduce the base by the amount of the deduction. Then the tax will be calculated from the balance. This will save the parents a little. Non-working people who have income and pay taxes on it can also qualify for the deduction.

Who can qualify for the deduction

To figure out how to get a tax deduction for children over the past years, you need to understand who is entitled to them:

• parents;
• guardians;
• stepfathers and stepmothers;
• adoptive parents;
• officially divorced spouses;
• trustees;
• people deprived of parental rights.

Conditions for obtaining a deduction

Only the person who supports the children can claim the tax deduction. Parents who are deprived of their rights, but at the same time take part in the financial support of the child, can also count on him. In addition, it is important that a person works under an employment contract, receives an official salary, from which a tax of 13% must be deducted monthly.

Who Can't Get Tax Deduction

Deductions are not allowed for the following categories of citizens:

• entrepreneurs who are on a simplified taxation system;
• entrepreneurs who have chosen a single tax;
• working people who have acquired a patent;
• pensioners;
• unemployed women;
• students;
• people who have no official income.

What is the deduction amount

The amount of the deduction directly depends on the number of children in the family. Pay attention to the latest news. Two parents can receive a tax deduction. For the first and second child, it is 1400 rubles. But for the third and subsequent babies, the amount increases and reaches 3000 rubles.

As a result, each parent receives savings in the following amounts:

• 182 r per child (1400 * 13%).
• 364 r for two kids.
• 754 r for three children.
• 1144 RUB for four.

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When to stop providing benefits

By law, the deduction is granted to parents of children under the age of 18. However, this does not mean that the benefit expires in the month of turning 18. The deduction is granted until the end of the calendar year.

In the event that children are studying, the benefit is valid until the end of their studies or until they reach 24 years of age. If the young person is already 24 years old, but he has not yet completed his studies, the deduction is extended until the end of the year.

Maximum income

The essence of the tax deduction is that it is a kind of help to all families with children. However, there is a limitation. If there have been changes in your family, and the income from the beginning of the year has exceeded 350,000 rubles, you automatically lose the right to benefits.

Double deduction: who is entitled to

Certain categories of people are eligible for double deduction. For example, a single parent, guardian, or adoptive parent can take advantage of this privilege. But in this case, the fact that a person is raising a baby on his own must be legally formalized.

By the way, single mothers are entitled to a double deduction, but only if there is a dash in the “father” column on the birth certificate. For children born out of wedlock, you can also get a benefit if the other parent waives the deduction in writing. This rule also applies to divorced people.

Please note that the parent who writes the waiver must have official income, since personal income tax is paid from him. This means that the second spouse should not be listed as unemployed, self-employed or on maternity leave. To provide an employee with a double benefit, the employer will need to be sure that the income of the second parent does not exceed 350,000 rubles. Therefore, on a monthly basis, you will have to provide a certificate to the accounting department of your spouse.

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Deduction documents

It is not difficult to issue a standard tax deduction. To do this, you will need some documents with which you should contact the accounting department of your company. In the future, you will not have to renew the benefit annually. However, the employer must be kept informed of any changes occurring in the family. For example, a person can get married, divorce, give birth to another baby, etc. Innovations of this kind can change the amount of the tax deduction.

The following documents must be submitted to the accounting department:

• statement;
• a copy of the baby's birth certificate;
• for students of children, you will need a certificate from the educational institution;
• for disabled people - a copy of the relevant certificate;
• single mothers will have to provide a divorce document;
• single mothers must prove their status. The proof that they are raising their children on their own is a copy of the corresponding page in the passport. You will also need a document on the birth of a child (Form 25), which is issued at the registry office;
• trustees and guardians will need a document certifying their rights;
• in the event of a transition to another job, the person must submit to the accounting department a 2-NDFL document from a previous job.

Whenever you apply, you will receive money at the beginning of the year.

Refunds for previous periods

If you did not know about the registration of the benefit, it is possible to return the tax deduction for the past years. You can apply to the tax office with a statement. However, there are limitations. Deductions are compensated only for the last 3 years. If you have questions that you can't figure out, contact the tax office. There you will be told all the most important things regarding your problem.

It is advisable to have with you:

1. Application indicating the details of the current account to which the funds will be transferred.
2. Document proving your deduction rights.
3. Declaration 3-NDFL.
4. 2-NDFL documents for the periods for which you intend to receive a deduction.

The consideration of the case takes place within three months. After that, the money is transferred to the account.