Reimbursement of standard income tax deductions. Calculate tax deductions for children

If you receive an official salary and you have children, then our article is very useful. After all, here we tell you what the amounts of personal income tax deductions for children in 2019 are - their amounts and limits. How is the standard tax deduction for the first, second, third and subsequent children distributed by law? Here is a table with the maximum amounts of deductions and comments.

Who is entitled to deductions for children

If there are children on the support of an employee - a tax resident of the Russian Federation, then he has the right to receive standard tax deductions for each. These deductions are allowed only for income that is subject to personal income tax at a rate of 13 percent (except for dividends).

Moreover, not only parents (including adoptive parents), but also their spouses, as well as adoptive parents, trustees and guardians, have the right to deduct for children in 2019. To receive a child deduction from the employer, you need to submit an appropriate application to the accounting department.

Children's deduction limits: table

The tax law provides for standard child tax deductions, which are shown in the table below. Here are the dimensions as of 2019 (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation). Compared to 2018, their amounts have not changed:

The provision of the standard deduction for the 3rd and each subsequent child occurs regardless of whether the deduction is granted to the first and/or second child. Let us explain with an example: the two oldest children in the family are not entitled to deductions due to their age, and the youngest is not 18 years old. This means that a tax deduction of 3,000 rubles should be given for the last child (letter of the Ministry of Finance dated March 15, 2012 No. 03-04-05 / 8-302).

Double deduction per child

If the parent (adoptive parent), adoptive parent, guardian or trustee is the only parent, adoptive parent, guardian or trustee, respectively, then the standard tax deduction is provided to him in double the amount.

They become the only parent in the absence of the second parent, for example, for the reason (letter of the Ministry of Finance dated 03.07.2013 No. 03-04-05 / 25442):

• of death;
• recognition as missing;
• declaring him dead.

At the same time, the double deduction for the single parent is stopped from the month following the month of his marriage.

Also, a children's deduction in double size can be provided to one of the parents (adoptive parents) of their choice, if the second writes an application refusing to receive a child's personal income tax deduction (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

2019 limits

Child tax deductions are a type of government benefit for parents who support minor children or students under 24 years of age. The use of the deduction allows you to save part of the family income due to the fact that the state does not withhold taxes from it (or due to the return of taxes already paid to the budget). Personal income tax benefits (i.e. personal income tax - income tax is 13% in Russia in 2016) are provided to citizens who provide and support a child (native, adopted, adopted or ward).

In this case, the tax deductions that are provided to parents include:

Each of these personal income tax benefits has its own limits and features of obtaining:

Standard and social deductions can be provided to parents in parallel. Their common task is reduce the tax base(i.e., the amount of income from which personal income tax is levied), which allows you to “leave more money in the family” earned.

What is the child tax credit?

Tax deductions may be granted for every child, so they are the most profitable . Any parent, adoptive parent, guardian or person who raises and supports a child can apply for tax benefits.

In this case, the following general conditions must be met:

• The applicant must be officially trsettled, be a payer of personal income tax and at the same time invest in food, education, treatment of the child.
• The parent or surrogate parent must be Russian tax resident.

The mechanism of their application is simple: tax deductions for children are deducted from the amount of the parent's income, and personal income tax is already levied on the balance received. Under certain conditions, parents can apply for several types of child income tax benefits, thereby further reducing the tax burden.

There are deductions monthly and one-time. Most child tax credits can be done either way. There are two main types of income tax deductions:

The existence and features of personal income tax benefits for children are provided for by the Tax Code (TC) of the Russian Federation. And special cases of their accrual and application are considered in letters from the Ministry of Finance and various documents from judicial practice.

Income limit for personal income tax deduction for children in 2018

The personal income tax benefit is limited to two values: 1) the limits of annual earnings or expenses incurred, up to which standard and social deductions are provided; 2) the maximum possible amount of income tax on the income actually earned during the year.

1. The tax code sets annual limits for various types of personal income tax benefits:
   • 350 000 rub. annual income - for the standard deduction (total for all children of this parent);
   • 50 000 rub. - maximum expenses for the education of one of the children;
   • 120 000 rub. - the maximum possible amount of all social deductions from the income of one person, including the treatment and education of children.

   It should be noted that expensive treatment not limited limits and is not included in the above amount of 120,000 rubles.

2. The second value means the following: the benefit will not help save more money than could be withheld from the employee's salary in the form of taxes.

For example, with an income of 20,000 rubles. per month, the total amount of personal income tax for the year will be 20,000 rubles. × 12 months × 13% = 31,200 rubles. Therefore, the employee will not be able to receive a total deduction greater than the salary for the year (240 thousand), and the actual tax refund is more than 31,200 rubles.

What changes in personal income tax deductions are effective from 2016

Since the beginning of 2016, some changes have been made to the Tax Code (TC) of the Russian Federation, designed to make the system of benefits for personal income tax per child more relevant. The previous time the size of these tax benefits changed during the presidency of D.A. Medvedev. Among the latest changes:

At the same time, the limit due date for withdrawals. For all types of tax benefits, the "statute of limitations" was and is 3 years(Article 78 of the Tax Code of the Russian Federation).

Standard tax deductions

Features of standard tax benefits are regulated by Art. 218 of the Tax Code of the Russian Federation and the main one is that they are provided on each of the children from the month of his birth to the 18th birthday(or 24 years of age if he is studying full-time). This type of deduction is provided both parents simultaneously with the submission of relevant applications. And if they are divorced, but both support a child, then it will also be possible to issue standard deductions for the new spouses of the parents.

The amount of the deduction depends on the following factors:

• each parent's income.
• the number of children in the family and their age.
• health status of the child (there are more deductions for disabled children, but parents spend more money on them).

• 12 000 rub. - for a natural and adopted child;
• 6 000 rub. - for a foster child taken under guardianship or guardianship.

Social tax deduction for children

The state returns part of the taxes from the money spent on important needs for the child: treatment and education. This type of deduction is called social. This general category includes tax credits for other needs (for example, additional contributions to pensions), but they do not apply to children.

Traditionally, this type of tax relief was provided at the end of the calendar year: it was necessary to collect checks and statements, and then go with them, as well as with forms 2-NDFL and 3-NDFL to the tax office. However, from January 1, 2016, social deductions can also be issued by the employer.

Social deductions are not an alternative to the standard ones, they can be execute in parallel. For example, an extended deduction for a full-time child under 24 can be received in parallel with the same student's or apprentice's tuition deduction.

An important feature of social deductions is that they are provided only one parent and only after the actual payment of the type of costs specified in the Tax Code.

Child care tax deduction

Can be issued after payment from the parents' own funds medicines, various types of therapy and surgery provided to the child under 18, medical services approved by a special list. It is important that the parent pays for medical goods and services, and not a third-party firm or charitable foundation.

The medical deduction is provided for the following expenses:

• purchase of medicines according to the list approved by the Government;
• payment of insurance that provides only treatment;
• payment for medical services under a paid contract;
• spending on spa treatment;
• investments in expensive treatment (prosthetics, removal of tumors, surgery, dialysis and other measures).

A list of requirements is presented to the medical institution providing services. It is important that it was in Russia and was officially licensed.

Social deduction for child education

Parents who pay for their children's education can also qualify for a tax credit, equal to the amount spent(but not more than the established limits allow). The deduction is available for the payment of any educational institution in which a child from infancy to 24 years of age is studying full-time. It can be:

• nursery, kindergarten;
• art or sports school;
• foreign language courses;
• college, university, graduate school, etc.

The educational institution may be in Russia or abroad, but it must have license for learning activities. Payment documents must be signed by one of the parents, and not by any organization or the child himself.

Traditionally, it is issued "post factum" in the Federal Tax Service and is provided in the form of a one-time return of personal income tax. But since 2016, it has become possible to apply for a benefit from the employer with a monthly accrual from the accrued salary.

Granting a deduction for a child in 2016

Thus, since the beginning of 2016, it became possible to issue all types of deductions for children (both standard and social) both with the employer and with the Federal Tax Service (FTS). Previously, this was true only in relation to the standard personal income tax deduction.

In these cases, the procedure for their submission will be as follows:

• When applying for tax relief at the employer it will be accrued to the salary on a monthly basis, and calculated by the accounting department of the enterprise. The application must be submitted in the same year in which the right to a tax deduction arose. Documents confirming the right to a personal income tax exemption are attached to the application - in each case, their own.
• At registration of deductions in the Federal Tax Service it is provided at one time. For the amount of the tax benefit, a personal income tax refund is made, the amount of which is transferred to the applicant's card. You should contact the Federal Tax Service at the end of the calendar year in which the employee has the right to deductions.

Until the end of 2015, social deductions could only be issued through the Federal Tax Service in the form of a one-time refund of taxes paid. Changes in NC gave more opportunities to parents.

How best to get - through the employer or the tax?

The ability to issue deductions through the employer or the Federal Tax Service in both cases has pros and cons. It is worth considering for yourself which option will be more justified, will require less investment of time and effort.

It is worth noting that if the deadlines for applying have not passed, then it is much more convenient to always receive standard deductions from the employer. And as for the social ones, it is worth evaluating the complexity of a particular decision in each specific case.

It is convenient to do this using the table below.

Pros and cons of existing methods of processing tax deductions

An analysis of the presented table shows that it is more convenient to issue regular benefits for large amounts of deduction through the employer. And in the Federal Tax Service it is more convenient to make refunds of overpaid personal income tax on small checks accumulated over the entire year, as well as on large ones issued in the last calendar decade.

Can I apply for a tax deduction through the State Services?

Can. Documents for a tax refund, including the 3-NDFL declaration, can be submitted to the Federal Tax Service in several ways:

• Personally at the FTS. You can immediately correct minor flaws in the form of 3-personal income tax, but you will have to spend time visiting the tax office.
• send by mail. It is convenient for those who already have experience in filling out a tax return. The disadvantage is that all paper copies of documents must be notarized.
• Through the FTS website using the Taxpayer's Personal Account. The opportunity has appeared since 07/01/2015. For this, an electronic digital signature (EDS) is not needed, but you need to get the login and password of the registration card. They need to be taken at any branch of the Federal Tax Service (regardless of registration) once, with you to have a passport and TIN code. Also, the login and password can be obtained if you have an EDS without going to the Federal Tax Service.
• Through the website of the State Service. It requires a qualified digital signature, for which you need to pay 1,500 rubles. in year. This will only be justified for users who already have a digital signature for other purposes. But even if it is available, it is more convenient to submit documents through the website of the Federal Tax Service.

The parents of the child, on whose support he is, have the right to receive a monthly standard tax deduction for personal income tax (hereinafter referred to as the deduction for children).

A tax deduction allows you to reduce income subject to personal income tax at a rate of 13% (excluding income from equity participation in an organization) by a certain amount and pay tax at a lower rate. To use the deduction, you must have the status of a tax resident (clause 3, article 210, clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Reference. Tax residents

As a general rule, tax residents are individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months ( paragraph 2 of Art. 207 of the Tax Code of the Russian Federation).

1. Persons eligible for deduction

Both parents can receive the deduction at the same time. In addition, the spouses of the parents, the adoptive parent, guardian, trustee, foster parents, spouse of the foster parent who support the child have this right. At the same time, the spouses of adoptive parents, guardians and trustees of the child do not have the right to a deduction (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Parents who are unmarried but legally pay alimony or otherwise provide for the child are not deprived of the right to the deduction.

2. Restrictions on granting a deduction

When providing a deduction, the following are taken into account (paragraph 5,,,,, 17, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):

1. The amount of the parent's income: the deduction is provided monthly until the income (salary) of the parent, calculated from the beginning of the year, reaches 350,000 rubles. From the month in which the income exceeds this amount, the deduction is not provided.

2. Age of the child: as a general rule, you can receive a deduction for children up to and including 18 years of age. However, the deduction period is extended until the child reaches the age of 24 if he is a full-time student, student, graduate student, resident, intern or cadet.

3. Disability of a child: an increased deduction is provided for a full-time student, graduate student, intern, intern, student under the age of 24, if he is a disabled person of group I or II.

3. Amount of deduction

A tax deduction is provided for each child in an amount that depends on the number of children in the family, namely (paragraph 1 - 10, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):

1 400 rub. - for the first child;

1 400 rub. - for the second child;

3 000 rub. for the third and each subsequent child.

12 000 rub. - for a disabled child for a parent, spouse of a parent, adoptive parent and 6,000 rubles. for the guardian, trustee, foster parent, spouse (wife) of the foster parent, regardless of the order of birth of such a child.

At the same time, the size of the standard deduction for a disabled child is added to the amount of the deduction that is provided for a child, taking into account what kind of child in the family he is (clause 14 of the Review, approved by the Presidium of the Supreme Court of the Russian Federation on October 21, 2015).

When determining the amount of the deduction, the total number of children is taken into account. The first child is the oldest in age, regardless of whether a deduction is provided for him or not (Letter of the Federal Tax Service of Russia dated 01.23.2012 N ED-4-3 / [email protected]).

Example. Determination of the amount of the deduction for children

The taxpayer has three children: two sons, 17 and 25 years old, and a daughter, 15 years old (disabled person of the second group). The taxpayer has the right to receive a monthly tax deduction for personal income tax in the amount of 16,400 rubles. (1,400 rubles for a minor son and 15,000 rubles for a daughter (3,000 rubles for a third child and 12,000 rubles for a disabled child)).

4. Providing double deduction

A double deduction can be provided (paragraph 12, 15, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):

• single parent (adoptive parent) at his request until he gets married. The month in which the marriage takes place will be the last month in which the double deduction is granted.

Note. A parent is considered the only one if the child does not have a second parent due to death, an unknown absence, and also if only one parent is indicated in the child's birth certificate. The absence of a registered marriage between parents does not apply to such cases;

• one of the parents, if the other parent writes an application for refusal to receive a tax deduction;
• sole adoptive parent, guardian, custodian.

5. Ways to get a deduction

There are two ways to get a tax deduction - from the employer and from the tax authority. Let's consider each of them in turn.

5.1. Getting paid by an employer

To receive a tax deduction for children, you need to contact your employer with an application and documents confirming the right to a deduction (clause 3, article 218 of the Tax Code of the Russian Federation).

Such documents are, in particular:

• birth or adoption certificate (if the child was adopted). To receive an increased deduction for the third and each subsequent child, you will also need birth (adoption) certificates for the first two children;
• marriage registration certificate;
• certificate of disability (if the child is disabled);
• a certificate from the educational institution where the child is studying (if the child is over 18 years old);
• documents confirming the transfer of funds to provide for the child (for example, alimony);
• statement by the parent that the other parent claiming the deduction is involved in providing for the child. This is necessary if the parents are not married, but the other parent provides for the child, although they do not pay child support.

Note. If the taxpayer works for several employers at the same time, the deduction can be granted only with one employer of his choice ( paragraph 3 of Art. 218 of the Tax Code of the Russian Federation).

If you got a new job not from the beginning of the calendar year, in order to receive a tax deduction, you will need a certificate of income received for this year in the form 2-NDFL issued by your former employer (Article 216,

Note. To fill out the declaration, you can use the free program, which is available on the website of the Federal Tax Service of Russia in the "Software / Declaration" section.

The tax inspectorate must check the declaration and documents within three months from the date of their submission (clause 2, article 88 of the Tax Code of the Russian Federation).

When confirming the right to a deduction and the fact of excessive payment of personal income tax, the corresponding amount of the overpayment is subject to return within a month from the date of receipt of your application for a tax refund or the end of a desk audit, if you submitted an application along with a declaration (clause 6, article 78 of the Tax Code of the Russian Federation; clause 11 of the Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2005 N 98).

Useful information on the issue

Official website of the Federal Tax Service -

Last updated March 2019

List of documents for registration of the deduction

1. Most often you can get a standard deduction through your employer(Clause 3, Article 218 of the Tax Code of the Russian Federation). In this case, you need to submit to the employer standard deduction application. In addition to the application, please attach the documents confirming your right to a deduction:

A copy of the child's birth certificate;

A copy of the marriage registration certificate;

When making a deduction for disabled child

Certificate of disability.

When making a deduction for a child over 18 years old additionally provided:

A certificate from an educational institution confirming the child's full-time education.

When making a deduction in case of divorce parents additionally provided:

Agreement on the payment of alimony or writ of execution on the transfer of alimony for the maintenance of a child.

When making a deduction, if marriage between parents was not registered additionally provided:

Certificate of paternity;

Written confirmation from one parent that the other parent lives with them and participates in its provision.

2. If the employer does not provide a deduction, you may receive a deduction through the tax office. To do this, in addition to the documents mentioned above, you will additionally need:

1. Tax return form 3-NDFL(you can download it here). Submitted to the IFTS original declarations.

2. The passport or a replacement document. Certified copies of the first pages of the passport (basic information + registration pages) are submitted to the IFTS.

3. Certificate of income in the form of 2-NDFL. You can get this certificate from your employer. Submitted to the IFTS original certificates 2-personal income tax.

Note: if you worked in several places during the year, you will need certificates from all employers.

4. tax refund application with the details of the account to which the tax will transfer the money to you. The original application is submitted to the IFTS. You can download an application form here: Application for tax refund on the standard deduction for children.

How to certify copies of documents?

By law, all copies of documents must be notarized or independently certified by the taxpayer.

In order to certify yourself, you must sign every page(not each document) copies as follows: "Copy is correct" Your signature / Signature transcript / Date. In this case, notarization is not required.

The word deduction, first of all, is associated with the concepts of "withdrawal", "withdrawal". After all, tax deductions are an accounting term, and it is the accountants who withdraw the tax amount from wages.

However, the tax deduction implies precisely a decrease in taxable income with a decrease in the amount withdrawn. That is why this deduction means for the employee nothing more than an increase.

What is the tax deduction for children and who can apply for it?

Today in Russia there are three types of such a deduction:

1. Standard deduction.
2. Social tax deduction.
3. Property deduction.

You should carefully consider the following important points:

• Both parents are eligible for this benefit.
• the deduction can be provided both at the workplace and through the tax service;
• the amount of the deduction varies depending on the number of children and the number of children, regardless of age, but if the child is eighteen years old, the benefit is not due;
• the order of children is determined chronologically by date of birth;
• if the parents did not use the benefit on time, then recalculation and refund of funds is possible;
• if the income of the mother or father, calculated on an increasing total from the beginning of the reporting tax period, reaches 350,000 rubles, then no further deduction will be made;
• double the deduction may be granted to one of the parents if the other parent or guardian has refused the deduction.

At the same time, it is impossible to refuse the described deduction in favor of your husband or wife in such cases:

• the mother or father in whose favor the refusal is made does not work;
• the mother is on maternity leave;
• the mother is on vacation, which was provided by the employer to care for a child from one and a half years old;
• mother or father is registered with the Employment Center.

Documents required for registration

To receive a tax deduction, you will be asked to provide the following documents:

• Tax return form 3-NDFL. The original declaration is submitted to the IFTS.
• Passport (or replacement document). Copies of pages of a civil passport with basic information, as well as a residence permit, are submitted to the Federal Tax Service.
• Document on income in the form of 2-NDFL. This document can be issued by your employer. The original document 2-NDFL is submitted to the Federal Tax Service. In the event that during the billing period you were employed in several jobs, you will have to provide certificates for each.
• An application for the return of the deduction with the data of your account, to which the accrual should be made, is submitted in the original to the Federal Tax Service.
• The contract for training, where its cost is indicated. A copy certified by the parties is submitted to the IFTS. If during the training period its price has increased, it is required to provide an addendum to the contract that fixes this.
• The license of the educational institution, which fixes its status. A certified copy is provided to the IFTS. If the contract specifies the license number of the educational institution, a copy of the license is not required.
• Document confirming payment. The IFTS is required to submit copies of cashier's checks, receipts, payment orders or cash receipts, certified by the seal and signature of the responsible person.

If you need to get child education tax credit You will be asked for the following additional documents:

• photocopies of birth certificates of children;
• a marriage certificate between the parents, if the deduction for the child's education is not received by the parent who draws it up.

If it is necessary to issue tax credit for brother or sister, you must additionally provide:

• certified copies of your birth certificate.
• certified copies of the certificates of a brother or sister.
• a copy of the document certified by the responsible person of the institution, confirming that the child is studying full-time, if this is not indicated in the contract. The original document is submitted to the IFTS.

If you need to issue a tax deduction for the study of a child receiving education abroad, notarized documents of the educational institution translated into Russian are additionally provided.

Note that if it is important for you to receive a deduction on time, contact the tax service with an exceptionally complete package of documents.

Learn more about tuition fees in the following video:

The process of issuing a deduction

In order not to collect documents again every year, when filling out an application, you should not indicate the period for which a tax deduction is required, as well as its size, since it can change every year (Letter of the Ministry of Finance of Russia No. 03-04-05 / 1-551 ).

If you are late with the deduction, you need to provide all documents for the required period. In this case, you will be compensated for it in the next period - for this, it is enough to contact the IFTS at your place of residence. If the year is over, there will be no possibility to receive a deduction.

When can the child allowance be doubled?

One of the parents or guardians of the child can receive a double deduction, for this it is enough that the second parent (father or mother) writes a waiver of the deduction. The party refusing the deduction must necessarily have income subject to personal income tax in the reporting period. The original application is submitted to the tax service.

A document on income received in the form of 2-NDFL must be submitted every month in case of receiving deductions in double the amount.

Documents for registration of a double deduction are supplemented with the following list:

• application of the recipient of the deduction for the provision of the latter in double the amount;
• a statement by a parent or guardian to waive deductions in favor of the other parent or guardian;
• certificate with information on the income of the parent who refused the deduction, in the form 2-NDFL.

About deductible amounts

The deduction for children is paid monthly, when the income of the taxpayer, calculated on an ascending total from the beginning of the tax period of the current year, exceeds 350,000 rubles.

• For the first child, the deduction will be 1400 rubles (code 114);
• The deduction for the second child will also be 1400 rubles. (code 115);
• For the third and further - 3000 rubles. (code 116);
• For a disabled child, the deduction will be 12,000 rubles. and 6000 rubles. for parents or adoptive parents and guardians or trustees respectively (code 117).

At the same time, the other parent or guardian of the child may receive the same tax compensation if during the reporting period he had income that is taxable.

According to subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of Russia, the child deduction for a child with a disability is paid in an increased amount, regardless of what kind of child in the family he is.

In this case, there is one caveat: a deduction of 12,000 rubles is charged to parents only if the child, being a graduate student, student, intern or resident, has a 1st or 2nd disability group. Also important is that The disability allowance is not cumulative with the regular child allowance.. That is, if a disabled child is the second in the family, the parent will receive only 12,000 rubles, and not 12,000 rubles. + 1400 rubles, as one might assume.

Deduction example

As an example, let's consider such a life situation. Ivanova S.I. There are four children: 17, 14, 7 and 4 years old. Her salary is seventy thousand rubles.

Ivanova S.I. goes to the employer, to whom he submits a written application for a tax deduction from wages for all children. For the first two children, the amount will be 1,400 rubles for each, and the third and fourth will cost 3,000 rubles per month for each. By mathematical calculations, we get a monthly amount in denominations of 8800 rubles.

This amount of money will be withdrawn from Ivanova S.I. from January to April, since it is during these four months that the income amount of a citizen will be two hundred and eighty thousand.

And thus, every month with Ivanova S.I. personal income tax (PIT) will be withheld from the amount of sixty-one thousand two hundred rubles (70,000 - 8800 = 61,200). Thus, personal income tax can be calculated in this way: ((70,000 - 8800) * 13%) / 100% = 7956 rubles. The difference between personal income tax and wages will be: 70,000 - 7956 \u003d 62,044 rubles. It turns out that Ivanova S.I. will receive 62,044 rubles.

But if the employee Ivanova S.I. did not file such an application, then her employer would have calculated the amount of personal income tax. The calculation principle would be as follows: (70,000 * 13%) / 100% = 9100 rubles. Then the total income would be less, namely 60,900 rubles.

Under certain circumstances, described above, the amount of the deduction is doubled: this amount of money is paid to a single mother.

Example: citizen Petrova A.P. is a mother of two children. The first child was born out of wedlock, but the mother has documentary evidence of her status as a single mother, and the father of the second child was officially recognized by the court as missing. In this case, the employee has the right to demand from the employer a deduction equal to double the amount for each of the children. We get the following calculations:

• For a child who was born out of wedlock - 1400 * 2 = 2800 rubles.
• For a child who is brought up without a missing father - 1400 * 2 = 2800 rubles.
• It turns out that the total amount of the deduction should be 5600 rubles for two children.

Output

As already known, the tax code classifies deductions for children as standard. An attempt was made in the article to collect all the most necessary information regarding this type of assistance, which is so necessary for families today. The birth of a child is a great happiness, and in order not to be overshadowed by material aspects, you should know some legislative nuances regarding your rights.