How is personal income tax, if you have a child

In the calculation for individual income taxpayers are granted a standard tax deduction amounts tax-free. Their values are determined by article 218 of the Tax code of the Russian Federation. From 01.01.2012 changed the size of tax deductions for citizens with children.

You will need

• - the statement on granting of a tax deduction;
• - birth certificate of the child;
• - certificate of training in an internal form;
• - the documents confirming disability;
• - statement of the second parent refusal to receive benefits.

Instruction

1. In the beginning of the year will receive the employee's statement on granting a standard tax deduction for maintenance of children. It can be composed in a free form, but must contain the following information: surname, name, patronymic of the employee, position held, surname, first names, patronymics of children, gender, date of birth. Also, request copies of birth certificates, certificate of study full-time, and if necessary – documents confirming the child's disability.
2. Define the tax base – the amount of income an employee who is taxed on incomes of physical persons at a rate of 13%: salary, bonuses, financial assistance, in excess of 4 thousand rubles, etc.
3. Until the month in which the gross income of the employee from the beginning of the year will reach 280 000 monthly reduce the tax base, applying the tax deduction for maintenance of children:
   - 1400 roubles – on the first and second child;
   - 3,000 for third and subsequent children;
   - 3,000 for each child, if the child under 18 is disabled, and if a student, student, student, Intern, resident, full-time tuition at the age of 24 is a disabled person of group I or II.
4. Provide a tax deduction on the maintenance of each child until 18 years of age and up to 24 years if he enrolls full-time in secondary and higher educational institutions, graduate school, residency, internship. Keep in mind that the right to a tax deduction for the children not only have parents but also adoptive parents, or guardians.
5. If the employee is a single parent, or if one of the parents wrote a statement about refusal from receiving a tax deduction, make out a promotion for double size:
   - 2800 roubles on the first and second child;
   - 6000 – for the third and subsequent children;
   - 6000 – for each child, if the child under 18 is disabled, and if a student, student, student, Intern, resident, full-time tuition at the age of 24 is a disabled person of group I or II.
6. In that case, if the child was born this year, his parents are entitled to a tax deduction from the month of his birth.