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Tax deduction for a disabled child in 2019

There is nothing worse than being left alone with trouble, especially if the trouble is associated with a child’s illness or disability. However, fortunately, we live in a socially responsible country, and the regional administration provides full financial support for disabled children, as well as their parents.

Types of benefits for families with disabled children living in them:

Benefits for parents under personal income tax for a disabled child in 2019 are:

Pension benefits;

• Housing benefits;
• Transport benefits;
• Relaxations in labor legislation;
• Income tax benefits;
• Raising such disabled children;
• This also includes benefits for medical, prosthetic and orthopedic and;

The state establishes a social pension for such disabled children (Russian Law “On State Pensions”) and provides monthly payments for non-working able-bodied persons who care for them in the amount of 60% of the minimum wage (Decree of the President of the Russian Federation No. 551).

In addition, the mother of a disabled child, who raised him until the age of 8, is awarded an earlier pension if he has worked in the workplace for 15 years. The time spent caring for such a disabled child is also counted as work experience.

Providing benefits under labor legislation:

• Women with a disabled child under 16 years of age can receive a part-time work week or part-time work with payments in proportion to the time worked.
• It is prohibited to involve women with disabled children in additional work and send them on business trips without their permission.
• It is prohibited to refuse to hire such women or reduce their salaries on the basis of motives related to the presence of a disabled child.
• It is prohibited to dismiss mothers who have a disabled child in their care, except in the case of liquidation of the enterprise.

Housing benefits for families:

Families who have disabled children in their care can apply for accommodation. This is especially true for people suffering from severe forms of certain chronic diseases from the list of diseases.

The right to living space can be obtained by certain categories of citizens with diseases, the list of which was approved in accordance with Government Resolution No. 214 and the Order of the Department of Health.

Tax deduction:

What is the personal income tax deduction if a child is disabled? According to Russian legislation, a tax deduction for a disabled child in 2019 is issued if the amount of income per year does not exceed 350 thousand rubles. Such benefits are accrued from January and continue until the month in which income reaches the set limit.

Tax benefits for parents and guardians with a disabled child of group 3, as well as groups 1 and 2:

• For the second – 1,400 rubles;
• The deduction for the first child is 1,400 rubles;
• For the third it is 3,000 rubles;
• The tax deduction for one disabled child is 12,000 rubles for parents/adoptive parents, as well as 6,000 rubles for guardians and adoptive parents.

The amounts indicated are not money that you can return, but fixed money, on which 13% tax cannot be withheld. For example, a citizen has three children under 18 years of age, in which case the amount of benefits for him will be (1,400 plus 1,400 plus 3,000) * 0.13 = 754 rubles. per month.

The second parent also has the right to receive a tax deduction to the same extent if he has taxable income.

Who is eligible for the income tax benefit:

Income tax benefits for a disabled child are provided to people who support disabled children and the amount of such a deduction reaches 3,000 rubles. Also, this deduction is due to a family if a disabled child is between 18 and 24 years of age and has a disability of the first/second group, undergoing full-time education and is a student. The specified amount of monetary retention is given to the guardian or adoptive family.

Compiling an application:

To draw it up, you will need a sample application for a tax deduction for a disabled child. To provide withholding according to personal income tax, the child’s guardian must submit an application before the end of the year in order to receive the due payments from the next one. Otherwise, the guardian will have to collect the deductions from the tax authorities himself. The standard deduction, as in the case of a disabled child, can be totaled based on the Presidium of the Supreme Court.

Until when is the deduction available?

The standard deduction for a disabled child in 2019 goes for each month of the calendar year until the taxpayer’s income at the 13% rate has not exceeded 350 thousand rubles since the beginning of the year. From the beginning of the month in which the total income exceeded 350 thousand rubles, a tax deduction for the child is not issued. At the same time, income in the form of dividends cannot be taken into account in the total amount of income.

• Also, the deduction stops if the child dies - the refund of the deduction stops from the beginning of the next year.
• If the child has completed his or her education in the form. institution and has not yet reached 24 years of age - the tax deduction ceases from the beginning of the next year.
• If the child has reached his 18th birthday and is not attending full-time education, the deduction is suspended from the beginning of the next year.
• If the child has reached 24 years of age and continues to study, the deduction stops from the beginning of the next year.

Property tax benefits for disabled children:

For disabled people and families with disabled children, the state provides a discount of at least 50% on apartment rent (in municipal, state and public housing stock) and on utility bills (does not depend on belonging to the housing stock), and in houses without its own heating, with the price of fuel purchased within normal limits for sale to the population. This includes a 50% discount on telephone fees.

Transport tax benefits for disabled children:

A disabled child, his guardians and social workers. workers caring for him have the right to receive free travel on public transport. Such children are given a 50% discount on the price of travel on intercity lines by rail, air, river and road transport, starting from October 1 and ending on May 15.

• A disabled child also has the right to travel to the place of his treatment once a year, unless other preferential conditions are established by law.
• All the benefits mentioned above apply to those accompanying a disabled person of the first group and are relevant for disabled children.
• Remember that disabled children and their accompanying persons may be granted the right to travel to the place of treatment on a suburban and intercity bus.

Benefits can be obtained on the basis of the provided pension certificate and a positive decision of the guardianship and trusteeship authorities, medical. a certificate from the health authorities confirming the importance of care, and a certificate from the housing authority confirming residence. To receive this benefit, you will need to present a certificate that the second parent does not use the benefit. If the parents are divorced, you must provide documents proving this fact.

06.06.2019

Deduction for a disabled child in 2018-2019: what amount is established for it? What is the procedure for providing it? What changes have occurred or are planned in this order? Let's look at this later in the article.

Deduction for a disabled child: features of provision in 2018-2019

A tax deduction for a disabled child can be provided to the following persons:

• direct parents and their spouses;
• adoptive parents and their spouses;
• adoptive parents;
• trustees;
• to guardians.

The regularity of providing this type of deduction is monthly, until the moment when the recipient’s total income does not exceed the level of 350 thousand rubles. The amount due is calculated incrementally from the beginning of the year.

Starting from 2016, the amount of the deduction for a disabled child depends on who the recipient of the deduction is to the child (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation):

• Parents, the parent's spouse, the adoptive parent providing for the child are entitled to 12 thousand rubles. for each such child until he reaches the age of 18 years. A similar deduction is given until the child reaches 24 years of age if he is a disabled person of groups 1-2 and is studying full-time.
• A guardian, trustee, foster parent, spouse of a foster parent providing for a child in exactly the same situations (up to 18 years of age in the general case and up to 24 years of age for disabled people of groups 1-2 studying full-time) is entitled to half the deduction amount - 6 thousand rubles.

The deduction can be issued during the year at the place of work. The basis for applying the deduction is the employee’s application. In addition, the employee submits to the employer’s accounting department documents certifying the right to receive a deduction, for example, a birth certificate, a child’s disability certificate, an adoption document, etc.

PLEASE NOTE! A certificate establishing a child's disability is issued on a special form according to the form approved. by order of the Ministry of Health and Social Development of Russia dated November 24, 2010 No. 1031n (Appendix 1). Once the previous certificate expires, the employer should request a new one.

The deduction can be issued when the year ends. The procedure is carried out at the Federal Tax Service inspection at the place of residence of the employee applying for the deduction. Registration is not difficult: you need to write an application to the Federal Tax Service, attach documents to it that can confirm the applicant’s right to deduction, and be sure to tax return 3-NDFL .

PLEASE NOTE! 3-NDFL for 2018 must be submitted on a new form.

Read about what other deductions, besides the standard ones, you can get for children.

In this entire topic, attention should be focused on one significant nuance related to the calculation of the amount of deduction for a disabled child. The nuance lies in the resulting alternative: should the deduction issued for such a child be added to the deduction of the standard amount, or should the maximum be selected from two deductions. Until recently, the explanations of the departments and the conclusion of the highest court of the Russian Federation differed. Let us explain the current situation.

Position of the RF Armed Forces: deductions are allowed to be summed up

The Supreme Court of the Russian Federation in 2015 made an interesting conclusion that has a decisive impact on the size of the tax deduction for a disabled child. According to paragraph 14 of the Review of the practice of consideration by courts of cases related to the application of Ch. 23 of the Tax Code of the Russian Federation (approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015), the amount of such a deduction should be calculated taking into account two circumstances, namely:

• what kind of child is he?
• does he have a disability?

But the most important thing that the review notes is that these circumstances should not be considered mutually exclusive or alternative. In other words, the amounts of deductions can be added up for those children who have disabilities. The amount of deduction for a child with a disability with this approach will be equal to 13,400 rubles. (1,400 rubles + 12,000 rubles) in the case when such a child is the first or second in the family, and 15,000 rubles. (3,000 rubles + 12,000 rubles) if the child with a disability is the third child and further.

What does the Ministry of Finance of the Russian Federation say about this deduction?

Since 2017, the department has agreed that the deduction for a disabled child and the regular children’s deduction should be summed up (letters dated 03/20/2017 No. 03-04-06/15803, dated 08/09/2017 No. 03-04-05/51063, etc. ). Similar position took and the Federal Tax Service.

For an example of such a calculation in numbers, see the material “Personal income tax deduction for a disabled child: the Ministry of Finance has changed its position” .

However, until that time, the officially existing position regarding the provision of a deduction for a child with a disability was as follows: a deduction for such a child can be issued only in the amount of the deduction specified in Art. 218 of the Tax Code of the Russian Federation for a disabled child. The size of the deduction did not change depending on the circumstances of the child’s account, that is, it could not be added to the standard “children’s” deduction (letter of the Ministry of Finance of the Russian Federation dated March 14, 2013 No. 03-04-05/8-214, dated April 18. 2013 No. 03-04-05/13403).

Results

To summarize, we note that for 2018-2019. The positions of the Supreme Court of the Russian Federation and the Ministry of Finance of the Russian Federation regarding the possibility of applying two deductions simultaneously for disabled children coincide, and no one plans to change this procedure yet. Therefore, families with disabled children can save a little on personal income tax payments.

For examples of calculating the standard deduction for children, see this article.

Since 2016, the procedure and amounts of standard tax deductions for children have been increased. Let's consider what innovations have appeared in the law of the Russian Federation, what norms apply to parents, and which ones to guardians?

Also read on our website:

Child tax credits.

According to the updated legislation, personal income tax deductions for children are provided until the parent’s total annual income reaches 350 thousand rubles. The accrual of benefits begins in January and is suspended in the month when the parents' income reaches the specified limit. Next year the countdown begins again. The following amount is established for the tax deduction for a child:

• the first or second child in the family entitles them to a benefit of 1,400 rubles;
• third, any subsequent - 3000 rubles;
• A disabled child up to the age of majority, a student or full-time student, an intern, a resident, a graduate student, if the child has a disability of I, II groups - 12 thousand rubles. or 6 thousand rubles. per month. The accrued amount depends on the status of the recipient. If he is the parent of a disabled person, then it will be 12,000 rubles; if the disabled person is an adopted child, then the adoptive parent or trustee will receive only 6,000 rubles of benefits.

How it works in reality:

• each parent has the right to a benefit when calculating personal income tax after the birth of a child;
• depending on the status of the child who is in care, part of the parents’ salary from 1,400 to 12,000 rubles will not be subject to income tax;
• You can only take advantage of the benefit if you are officially employed.

If it is not possible to receive a refund from the employer, you can contact the local Tax Office with an application for a tax deduction for the child and receive a refund to your bank account.

The procedure for applying for a tax deduction for disabled children.

Features of the benefit:

1. The bill provides the opportunity for every parent to receive social tax deductions. The document defines the procedure for providing double benefits. An employee has the right to it if she is the only parent, which is confirmed by a document from the registry office, or the recipient’s spouse refuses to provide the benefit.

2. An employee can receive a double deduction for a disabled child if his spouse also works and is entitled to it. If during the specified period she was at home, caring for the child, then the spouse is not entitled to a double amount.

3. Please note that the benefit for a healthy child is issued once, while the deduction for a disabled child must be confirmed every year.

Documents for obtaining a tax deduction.

To receive the benefit, you need to provide documents for tax deduction:

• provide the employer with an application for a tax deduction for a disabled child of group 3;
• attach copies of documents that confirm the right to accrue benefits;
• if the employee is the only parent, you must attach an additional certificate from the registry office.

Tax deduction for treatment.

Regardless of the child benefit, parents or guardians can apply for an additional deduction for treatment. It is due to close relatives who are officially employed and transfer personal income tax to the budget. That is, an employee can take advantage of tax benefits for the costs of personal treatment, treatment of parents or children, and payment of voluntary insurance contributions.

The amount of the deduction is calculated depending on the code specified in the certificate. If the number 1 is entered in it, then the amount of the refund will be limited to the amount of 15,600 rubles. If the certificate contains the number 2, then the treatment is classified as expensive, the limit does not apply to it, the amount of the benefit in this case will be the entire amount of expenses.

Conditions for applying for an additional deduction for a disabled child:

• the parent claiming the benefit must pay personal income tax on a monthly basis;
• the treatment was carried out on the territory of the Russian Federation in an institution with a specialized license;
• procedures, medications are prescribed in accordance with legal recommendations;
• all documents confirming the treatment process, payment for medications, and medical services are retained by the applicant and attached to his application.

Please note that all amounts specified in the legislation refer to the size of the tax base, and the taxpayer will be able to receive 13% of them.

How is the amount of the standard personal income tax deduction for disabled children determined? Is the deduction established for disabled children summed up with the deduction established depending on the order of birth of the child?

The size of the standard tax deduction for children depends on the order of birth of the child and on whether he is disabled or not (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation). From January 1, 2016, the deduction for a disabled child for parents (adoptive parents) is 12,000 rubles, and for guardians (trustees) - 6,000 rubles. The amount of the deduction, depending on the order of birth of the child, remained the same: 1,400 rubles each. for the first and second child and 3000 rubles each. for the third and subsequent children. From the provisions of sub. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation, it is not clear whether it is necessary to sum up the deduction for a disabled child with a deduction depending on the order of his birth or not.

The Russian Ministry of Finance has repeatedly explained that the Tax Code of the Russian Federation does not provide for the summation of deductions (letter dated April 18, 2013 No. 03-04-05/13403). For persons who support disabled children, a special tax deduction has been established, which is provided regardless of the child’s status (letter of the Ministry of Finance of Russia dated March 14, 2013 No. 03-04-05/8-214).

However, the Supreme Court of the Russian Federation thinks differently. In paragraph 14 of the Review of the practice of courts considering cases related to the application of Chapter 23 of the Tax Code of the Russian Federation, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015, the court indicated that the total amount of the standard deduction is determined by two circumstances: what kind of account the child has become for the parent and whether he is disabled. These criteria are not specified in the Tax Code of the Russian Federation as alternative ones, and therefore the amount of the deduction is calculated by adding these amounts. These clarifications of the RF Armed Forces were communicated to the tax authorities by letter of the Federal Tax Service of Russia dated November 3, 2015 No. SA-4-7/19206@.

In letters dated 02.02.2016 No. 03-04-05/4977 and No. 03-04-05/4973, the Russian Ministry of Finance remained true to its position that the Tax Code of the Russian Federation does not provide for the summation of deductions. But at the same time, financiers, with reference to their letter dated November 7, 2013 No. 03-01-13/01/47571, indicated that if there is a discrepancy between the explanations of the Ministry of Finance of Russia and decisions, resolutions, information letters of the Supreme Arbitration Court of the Russian Federation and the Supreme Court of the Russian Federation, tax authorities should be guided by acts and letters ships.

Thus, the deduction for a disabled child is summed up with the deduction provided depending on the order of his birth. And tax officials should not have any complaints against tax agents in this regard. Consequently, if, for example, the first child is disabled, a deduction for him from January 1, 2016 is provided to the parent in the amount of 13,400 rubles. (RUB 12,000 + RUB 1,400).

If the parent is the only one (for example, if information about the father in the child’s birth certificate is entered on the basis of the mother’s application), he, in accordance with subparagraph. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation receives a double deduction. So, if a single parent’s first child is disabled, the deduction for him from January 1, 2016 will be 26,800 rubles. (12,000 × 2 rubles + 1400 × 2 rubles).

Let us remind you that from January 1, 2016, the deduction for children is valid until the month in which the parent’s income from the beginning of the year did not exceed 350,000 rubles.

According to the legislation of the Russian Federation, children's deductions are issued in the case when the amount of income for the year does not exceed 350 thousand rubles.

Benefits are accrued from the first month of the year and continue until the month in which the total income reaches the established limit. Starting next year, the countdown begins from the beginning.

Legislative regulation

When calculating personal income tax, an individual can reduce his expenses, which are subject to a 13% rate, using tax deduction money, which can be:

• professional;
• social (for example for or).

In the case of withholding for children, a regular tax deduction is considered, which is most often used for company employees.

Adjustment of the deduction for disabled children is carried out in accordance with Tax Code of the Russian Federation, including changes that have come into force according to letters from the Russian Ministry of Finance.

Latest news and changes

Since the beginning of 2016, proper changes:

• for the first two children, payments were reduced to 1,400 rubles each.
• for all remaining children the payment will be 3000 for each.
• for children with disabilities, it is possible to reduce the tax base from 12,000 rubles for the father and mother’s relatives and 6,000 for responsible, non-relative persons.

One of the latest innovations, according to Law No. 317-FZ, applies to all individuals who have disabled children on their own support. Previously, the maximum amount of income was 280,000 rubles, but from this year it increased up to 350,000 rubles. Upon completion of this amount, the withholding is suspended.

It follows from this that starting from the month in which the trustee’s profit exceeds 350,000 rubles, the tax base according to personal income tax will not decrease.

All of these innovations came into effect on January 1, 2016 and are valid in 2019.

Who is entitled to

The current legislation provides for standards according to which citizens who support disabled children the monthly deduction amount is 3000 rubles, when the following criteria are met:

• the child, regardless of the type of disability, has not reached the age of majority.
• a disabled child aged 18 to 24 years has a disability of the first or second group, while undergoing full-time study in a higher educational application, being a student, intern or graduate student.

The specified amount of deduction is issued to the father and mother, stepmother or stepfather, adoptive parent, trustee, or foster family.

Calculation procedure

As before, the amount of ordinary tax withholding in 2019 for personal income tax in accordance with Article 218 of the Tax Code of the Russian Federation for the first and second children was 1,400 rubles; for all subsequent children, withholding is provided in the amount of 3,000 rubles.

For any disabled child under the age of majority, or studying at a higher educational institution, the withholding will be 3,000 rubles. For children with disabilities who have not reached the age of majority or are students (if they have a disability of the first or second group), the tax deduction reaches 12,000 or 6,000 rubles, depending on the status of the recipient of the deduction. So, if the recipient is a parent of a child, then the payment is 12,000 rubles, otherwise 6,000 rubles.

Deduction threshold per child is 350,000 rubles. From the moment the profit exceeds this amount, the tax reduction is suspended.

Calculation procedure deduction occurs as follows:

• from the moment the child is born, each parent has the privilege to deduct personal income tax;
• part of the salary ceases to be subject to standard tax;
• This deduction is issued only to citizens with official employment.

If a citizen does not have the authority to receive monthly reimbursements when receiving wages, then it is permissible to contact the tax office according to the area of ​​residence with the intention of receiving the money deducted for the entire period in the entire amount to the account.

Drawing up an application

To provide “children’s” deduction for personal income tax, the employee must submit an application before the end of the year in order to receive the due payments starting from the next year.

Otherwise, the employee will have to collect the deductions himself from the tax office. If the regulations specified the exact period for the provision of payments, then the next year you will have to submit a new application.

When filling statements indicate the full name and age of the children, and the reasons for the deduction, indicating its size.

The standard deduction, in the case of disabled children, is allowed to be summed up in accordance with the Presidium of the Supreme Court of the Russian Federation.

Along with the completed application must be attached copies of documents that confirm the right to receive payments. The reason may be subparagraph 4 of the first paragraph of Article 218 of the Tax Code of the Russian Federation.

Prerogative deduction is proven by appropriate evidence:

• copies of documents confirming the birth of the child;
• certificate of disability (in the case of disabled children).

Procedure for provision

To provide these benefits you must submit documents for tax deduction:

1. Provide the company with an application to provide tax withholding for children with disabilities.
2. Attach evidence confirming your rights to enroll benefits.
3. If the employee appears to be the sole guardian, an additional certificate from the registry office is required.

When does the right of deduction cease?

Termination of deduction may occur in the following cases:

1. Upon reaching the income limit, the amount of which reaches 350,000 rubles. Moreover, the deduction works until the month when the amount exceeds the maximum allowable.
2. Age restrictions. The deduction is valid before reaching adulthood. Subject to the limitation, the deduction is accrued from the month of birth or adoption of the child, or from the moment of placement into foster care. Until the end of the year in which the child reached adulthood or the foster care agreement expired or was terminated. Or until the child dies.
3. Restrictions related to age, provided that the child completes full-time studies at the university, apply before reaching 24 years of age.

Possibility of receiving double deduction

In 2019, parents of a child with disabilities can claim double the standard tax deduction. You can receive this benefit:

1. Single parent.
2. Adoptive parent.
3. Adoptive parent.
4. Guardian.
5. Trustee.
6. One of the parents (trustees, guardians, adoptive parents, etc.), provided that the second parent refused to receive a tax deduction. He will be provided with a benefit in the same amount as the second parent was entitled to a deduction.

It is worth noting that in the latter case one important nuance must be observed. The other parent must be eligible for the tax credit. For example, the second parent must receive monthly income (not exceeding 35,000 rubles), which is subject to personal income tax at a rate of 13.00%. Otherwise, even a correctly completed and timely submitted application will not be the basis for the family to receive a standard double deduction.

The Supreme Court of the Russian Federation considered the issue regarding the possibility of summing up standard tax deductions. A decision has been made that allows parents to claim double benefits, but the following circumstances must be taken into account: Does the child have a disability and how did he come into the family?.

For example, the amount of tax deduction for a disabled child will be 13,400 rubles if he is the first or second in the family (12,000 rubles + 1,400 rubles). If a child with disabilities was born third, then in this case the benefit amount will be 15,000 rubles. (12,000 rub. + 3,000 rub.).

For the latest changes in this matter, watch the following video: