Tax deductions for children in 2022: what changes

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

The legislation of the Russian Federation provides for several types of benefits, including tax deductions for children. In 2022, amendments to the Tax Code of the Russian Federation come into force, expanding the list of grounds for refunds. Experts told what changes await Russians when calculating taxes.

Tax deduction concept

This is the amount that reduces the amount of income from which tax is deducted, that is, the tax base. In some cases, we are talking about the return of part of the previously paid contributions related to the acquisition of real estate, the cost of medical treatment of the taxpayer or his children, education and other circumstances.

Standard deduction

The procedure for its registration and receipt is regulated by the Tax Code of the Russian Federation (Art. 218 p. 4), which provides for a reduction in the tax base for individuals with children.

For an employed parent, such a base is the salary, from which a monthly deduction of 13% is made.

As a rule, the privilege is provided by the employer automatically, when the accounting department of the enterprise independently prepares the relevant documentation.

If this did not happen, the taxpayer has the right to apply to the inspectorate with a request for compensation. This can be done through your personal account on the website of the state body.

A non-working parent can also return part of the funds spent if he pays personal income tax from his income. To register a return to the Federal Tax Service, you must submit the following documents:

• application form;
• copies of the applicant's passport, child's birth certificate, marriage certificate;
• documents confirming the establishment of guardianship, adoption;
• certificate of disability of the child (if any);
• a certificate from an educational institution if the child is a student (graduate student, trainee).

Standard deduction

The amount of the tax deduction is determined by the order in which children appear. In 2022, the following will be deducted from the total taxable amount:

• 1, 4 thousand rubles. - for the first and second child;
• 3 thousand rubles - for the third and subsequent children;
• 12 thousand rubles - for a child with a disability.

The norm is applied until the child turns 18 years old.

In some cases (full-time study), the term is increased to 24 years.

It is also necessary to take into account the fact that compensation is charged for months when the total amount of income is less than 350 thousand rubles. Upon reaching the specified amount, the benefit expires.

Other types of tax deduction for children

In addition to the standard exemption, parents are provided with other types of child tax deductions in 2022. To what amount of income the benefit is valid depends on the specific situation.

For treatment

The Federal Tax Service reminds that a taxpayer has the right to apply for compensation for expenses related to payment for medical services that were provided personally to him or to family members. The legislator clearly establishes a list of persons who are considered family members:

• taxpayer's parents;
• minor children under 18 years of age;
• spouse.

Adult children and the parents of the spouse are excluded from the category of recipients.

The total amount of compensation for treatment and rehabilitation should not exceed 120 thousand within the reporting period, with the exception of deductions in the amount spent on expensive treatment. For such cases, there are no restrictions on the maximum amount of payments.

To pay for sports activities

The State Duma adopted a government law, according to which every employed citizen of the Russian Federation has the right to return part of the funds spent on sports activities. You can also get such a deduction for children. Its size is 13% of the total spending on sports and fitness. At the same time, the total amount of money spent on sports activities should not exceed 120 thousand rubles. Thus, the maximum amount of payment will be 15.6 thousand rubles.

For registration, it is necessary to provide documentation that can confirm the actual costs of paying for the services in question: a copy of the contract, a cashier's receipt in electronic or paper form.

Initially, the norms of the law concerned only the adult population, but in the process of consideration by the people's deputies, it was decided to extend tax deductions to children under 18, including wards and adopted children. The law will come into force from the start of the next tax period, that is, from January 1, 2022.

Interesting! Unified tax on imputed income in 2022

For education

The changes also affected the amount of compensation for tuition fees. The payment has not been indexed for 10 years, its current size does not correspond to the cost of educational services. Thus, the amendments provide for an increase in the deduction:

• up to 80 thousand rubles. - in 2021;
• up to 100 thousand rubles. - in 2022.

Up to what age compensation will be charged depends on the specific circumstances. The benefit applies to parents whose children:

• are enrolled in full-time education (up to 24 years old);
• study with a teacher on an individual basis (up to 18 years old).

The state compensates for education expenses only if the child is educated in an institution licensed to provide such services.

Single parent tax deduction

According to the norms of the Tax Code of the Russian Federation, the only parent (trustee, guardian, adoptive parent) is entitled to double compensation.

The law considers the mother to be the only parent if paternity is not legally established. This can happen when the child is born out of wedlock, and information about the father is entered from the mother's words or is absent altogether.

If there is documentary evidence of paternity, a woman cannot be recognized as the only parent, even if the marriage is not registered.

Outcomes

Only parents who have income from which deductions to the state budget are made can expect to receive a tax deduction.

The legislator establishes several types of tax deductions for children, which are applied depending on the situation.

Calculations for the standard deduction are made by the employer independently. In other cases, you should contact the tax authorities with an application and a package of documents.