Standard tax deductions personal income tax

Standard tax deductions - benefits available to taxpayers who have income taxable at 13%. Such deductions are as certain categories of taxpayers and children.

Who is eligible for standard tax deduction

A distinctive feature of the standard tax deductions is that they are available regardless of the availability of certain expenses. The main criterion for available deductions, is the affiliation listed in the law category. for Example, the disabled, servicemen, liquidators of the Chernobyl accident, the spouses of fallen soldiers. Also the effect of standard deductions applies to citizens with children. Full list of categories of citizens listed in article 218 of the tax code.

If a taxpayer is entitled to two or more tax deduction at the same time, he is given the maximum. Standard deduction for children provided further, notwithstanding the right to other deductions.

A tax deduction is available to parents (guardians) for each minor child or the full-time students. It can receive one of the parents is double the amount in case of refusal of the other. Standard deductions for children are available until a taxpayer's annual income 280 thousand.

How to obtain the standard tax deduction

Typically, the standard tax deduction is made by the employer automatically. In other cases it is necessary to write at the place of work the required application and attach copies of documents confirming the right to deductions.

If during the tax period, the deductions for any reason is not granted, the taxpayer may apply to the tax allocation of the tax base.

Amount standard tax deduction and payment

In 2014, the deductions for the first two children will be 1400 R.; third (and subsequent), as well as a disabled child - 3000 p.

In the amount of 3000 rubles monthly deductions provided emergency workers with acquired radiation sickness (in particular, at Chernobyl, Mayak), war veterans, military personnel with disabilities.

Deductions in the amount of 500 p. can obtain Heroes of Russia, heroes of the USSR and world war II veterans, residents of besieged Leningrad, prisoners of concentration camps, disabled children, the liquidators of radioactive accidents, veterans of Afghanistan.

How to calculate the deduction? For example, an employee with two children monthly salary is 30 thousand rubles, it Turns out that he can claim a monthly deduction R. 2800 (1400*2). Without receiving a deduction, the employee would have received monthly hands on 26,1 thousand roubles (30-30*0,13), the amount of personal income tax amounted to 3,9 thousand.

Upon receipt of the deduction the employee receives "hands on" a large amount of 26.46 R. (30-(30-2,8)*13%). The amount of monthly personal income tax will amount to 354 R. Thus, the deduction amount will reach 360 p.