1. When determining the size of the tax base in accordance with paragraph 3, the taxpayer has the right to receive the following standard tax deductions (as amended by Federal Law No. 216-FZ of July 24, 2007 - Collection of Legislation of the Russian Federation, 2007, No. 31, Art. 4013):

1) in the amount of 3,000 rubles for each month of the tax period applies to the following categories of taxpayers:

persons who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of the disaster at the Chernobyl nuclear power plant or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant;

persons who became disabled as a result of the disaster at the Chernobyl Nuclear Power Plant from among those who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl Nuclear Power Plant or engaged in operation or other work at the Chernobyl Nuclear Power Plant (including those temporarily assigned or sent on business), military personnel and those liable for military service, called up for special training and involved in work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, regardless of the location of these persons and the work they perform, as well as persons of command and rank and file of internal affairs bodies, the State Fire Service, who served (are currently serving) in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl Nuclear Power Plant and resettled from the resettlement zone or who voluntarily left these zones, persons who donated bone marrow to save the lives of people affected by the disaster at the Chernobyl Nuclear Power Plant, regardless of the time that has passed since the day carrying out a bone marrow transplantation operation and the time of development of disability in these individuals in this regard (ed. Federal Law of July 25, 2002 N 116-FZ - Collection of Legislation of the Russian Federation, 2002, N 30, Art. 3033);

persons who in 1986-1987 took part in the work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant within the exclusion zone of the Chernobyl nuclear power plant or were employed during this period in work related to the evacuation of the population, material assets, farm animals, and in operation or other work at the Chernobyl nuclear power plant (including temporarily assigned or seconded);

military personnel, citizens discharged from military service, as well as those liable for military service, called up for special training and involved during this period to perform work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, including take-off and lifting, engineering and technical personnel of civil aviation, regardless of location dislocation and work performed by them (as amended by Federal Law of December 29, 2000 N 166-FZ - Collection of Legislation of the Russian Federation, 2001, N 1, Art. 18);

persons of command and rank and file of internal affairs bodies, the State Fire Service, including citizens dismissed from military service who served in the exclusion zone of the Chernobyl nuclear power plant in 1986-1987 (as amended by Federal Law of December 29, 2000 N 166- Federal Law - Collection of Legislation of the Russian Federation, 2001, No. 1, Article 18; Federal Law of July 25, 2002 No. 116-FZ - Collection of Legislation of the Russian Federation, 2002, No. 30, Article 3033);

military personnel, citizens discharged from military service, as well as those liable for military service, called up for military training and who took part in the work on the Shelter facility in 1988-1990 (as amended by Federal Law of December 29, 2000 N 166-FZ - Collection Legislation of the Russian Federation, 2001, No. 1, Article 18);

who became disabled, received or suffered radiation sickness and other diseases as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, from among those who received (including temporarily sent or seconded) direct work in 1957-1958 participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those involved in work on protective measures and rehabilitation of radioactively contaminated areas along the Techa River in 1949-1956, persons who received (including temporarily sent or seconded) in 1959-1961, direct participation in the work to eliminate the consequences of the accident at the Mayak production association in 1957, persons evacuated (resettled), as well as those who voluntarily left populated areas that were exposed to radioactive contamination as a result of the accident in 1957 at the production association "Mayak" and the discharge of radioactive waste into the Techa River, including children, including children who were in a state of intrauterine development at the time of evacuation (resettlement), as well as military personnel, civilian military units and special contingents who were evacuated in 1957 year from the zone of radioactive contamination (in this case, citizens who left voluntarily include persons who left during the period from September 29, 1957 to December 31, 1958 from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as persons who left in the period from 1949 to 1956 inclusive from populated areas that were exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River), persons living in populated areas that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose on May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area), persons who voluntarily left for a new place of residence from settlements exposed to radioactive contamination due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose as of May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area);

persons directly involved in testing nuclear weapons in the atmosphere and radioactive military substances, exercises using such weapons before January 31, 1963;

persons directly involved in underground testing of nuclear weapons under conditions of abnormal radiation situations and other damaging factors of nuclear weapons;

persons directly involved in the elimination of radiation accidents that occurred at nuclear installations of surface and submarine ships and at other military facilities and registered in the prescribed manner by the federal executive body authorized in the field of defense (as amended by Federal Law of June 29, 2004 N 58 -FZ - Collection of Legislation of the Russian Federation, 2004, No. 27, Article 2711);

persons directly involved in the work (including military personnel) on the assembly of nuclear charges before December 31, 1961;

persons directly involved in underground testing of nuclear weapons, carrying out and ensuring work on the collection and disposal of radioactive substances;

disabled people of the Great Patriotic War;

disabled military personnel who became disabled in groups I, II and III due to wounds, contusions or mutilations received while defending the USSR, the Russian Federation or while performing other military service duties, or received as a result of a disease associated with being at the front, or from among former partisans, as well as other categories of disabled people who are equal in pension benefits to the specified categories of military personnel;

2) a tax deduction in the amount of 500 rubles for each month of the tax period applies to the following categories of taxpayers:

Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

civilian personnel of the Soviet Army and Navy of the USSR, internal affairs bodies of the USSR and state security of the USSR, who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were stationed during this period in cities, participation in the defense of which is counted towards these persons’ length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units;

Participants in the Great Patriotic War, military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the army, and former partisans (paragraph introduced by Federal Law of December 29, 2000 N 166-FZ - Collection of Legislation Russian Federation, 2001, No. 1, Article 18);

persons who were in Leningrad during its siege during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the length of stay;

former prisoners, including minors, of concentration camps, ghettos and other places of forced detention created by Nazi Germany and its allies during the Second World War;

disabled people since childhood, as well as disabled people of groups I and II;

persons who received or suffered radiation sickness and other diseases associated with radiation exposure, caused by the consequences of radiation accidents at nuclear facilities for civilian or military purposes, as well as as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;

junior and nursing staff, doctors and other employees of medical institutions (with the exception of persons whose professional activities involve working with any types of sources of ionizing radiation in the radiation environment at their workplace, corresponding to the profile of the work performed), who received excess doses of radiation exposure during provision of medical care and services in the period from April 26 to June 30, 1986, as well as persons injured as a result of the disaster at the Chernobyl nuclear power plant and being a source of ionizing radiation;

persons who donated bone marrow to save people's lives;

workers and employees, as well as former military personnel and persons retired from service of commanding and rank-and-file personnel of internal affairs bodies, the State Fire Service, employees of institutions and bodies of the penal system, who received occupational diseases associated with radiation exposure while working in the exclusion zone of the Chernobyl Nuclear Power Plant ( as amended by Federal Law No. 116-FZ of July 25, 2002 - Collection of Legislation of the Russian Federation, 2002, No. 30, Article 3033);

persons who took (including temporarily sent or seconded) in 1957-1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in work on protective measures and rehabilitation of radioactively contaminated territories along the Techa River in 1949-1956;

persons evacuated (resettled), as well as those who voluntarily left populated areas exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, including children, including children who, at the time of evacuation ( resettlement) were in a state of intrauterine development, as well as former military personnel, civilian military units and special contingents who were evacuated in 1957 from the radioactive contamination zone. In this case, persons who left voluntarily include persons who left from September 29, 1957 to December 31, 1958 inclusive from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as those who left from 1949 to 1956 inclusive from settlements exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River;

persons evacuated (including those who left voluntarily) in 1986 from the exclusion zone of the Chernobyl nuclear power plant, which was exposed to radioactive contamination as a result of the disaster at the Chernobyl nuclear power plant, or resettled (resettled), including those who left voluntarily, from the resettlement zone in 1986 and in subsequent years , including children, including children who were in a state of fetal development at the time of evacuation;

parents and spouses of military personnel who died as a result of wounds, contusions or injuries received while defending the USSR, the Russian Federation or while performing other military service duties, or as a result of an illness associated with being at the front, as well as parents and spouses of civil servants who died in the line of duty official duties. The specified deduction is provided to the spouses of deceased military personnel and government employees, if they did not remarry;

citizens discharged from military service or called up for military training, fulfilling their international duty in the Republic of Afghanistan and other countries in which hostilities took place, as well as citizens who took part in accordance with decisions of state authorities of the Russian Federation in hostilities on the territory of the Russian Federation (as amended by Federal Law No. 119-FZ of July 18, 2006 - Collection of Legislation of the Russian Federation, 2006, No. 30, Art. 3295);

3) (Subclause 3 has lost force on the basis of Federal Law of November 21, 2011 N 330-FZ - Collection of Legislation of the Russian Federation, 2011, N 48, Art. 6731)

4) the tax deduction for each month of the tax period applies to the parent, the spouse of the parent, the adoptive parent, the guardian, the trustee, the adoptive parent, the spouse of the adoptive parent who supports the child, in the following amounts:

1,000 rubles - for the first child;

1,000 rubles - for the second child;

3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II;

1,400 rubles - for the first child;

1,400 rubles - for the second child;

3,000 rubles - for the third and each subsequent child;

3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

A tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

The tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the only parent ceases from the month following the month of his marriage.

The tax deduction is provided to parents, the spouse of a parent, adoptive parents, guardians, trustees, adoptive parents, the spouse of an adoptive parent on the basis of their written applications and documents confirming the right to this tax deduction.

At the same time, to individuals whose child (children) is (are) outside the Russian Federation, a tax deduction is provided on the basis of documents certified by the competent authorities of the state in which the child (children) live.

A tax deduction may be provided in double amount to one of the parents (adoptive parents) of their choice based on an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.

The tax deduction is valid until the month in which the taxpayer’s income, calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established by paragraph 1 is provided) by the tax agent providing this standard tax deduction, exceeded 280,000 rubles.

Starting from the month in which the specified income exceeded 280,000 rubles, the tax deduction provided for by this subclause is not applied.

The tax base is reduced from the month of birth of the child (children), or from the month in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family until the end of that year, in which the child (children) has reached the age specified in paragraph twelve of this subclause, or the agreement on the transfer of the child (children) to be raised in a family has expired or been terminated early, or the death of the child (children). A tax deduction is provided for the period of study of the child (children) in an educational institution and (or) educational institution, including academic leave issued in the prescribed manner during the period of study.

(Subparagraph 4 as amended by Federal Law No. 330-FZ of November 21, 2011 - Collection of Legislation of the Russian Federation, 2011, No. 48, Art. 6731)

2. Taxpayers who, in accordance with subparagraphs 1 and 2 of paragraph 1 of this article, are entitled to more than one standard tax deduction, are provided with the maximum of the corresponding deductions (as amended by Federal Law of November 21, 2011 N 330-FZ - Collection of Legislation of the Russian Federation Federation, 2011, No. 48, Article 6731).

The standard tax deduction established by subparagraph 4 of paragraph 1 of this article is provided regardless of the provision of the standard tax deduction established by subparagraphs 1 and 2 of paragraph 1 of this article (as amended by Federal Law No. 330-FZ of November 21, 2011 - Collection of Legislation of the Russian Federation , 2011, N 48, Art. 6731).

3. The standard tax deductions established by this article are provided to the taxpayer by one of the tax agents who are the source of payment of income, at the taxpayer’s choice on the basis of his written application and documents confirming the right to such tax deductions (as amended by Federal Law of July 7, 2003 No. 105-FZ - Collection of Legislation of the Russian Federation, 2003, No. 28, Article 2874).

If the taxpayer does not start working from the first month of the tax period, the tax deductions provided for in subparagraph 4 of paragraph 1 of this article are provided at this place of work, taking into account the income received from the beginning of the tax period at another place of work in which the taxpayer was provided with tax deductions. The amount of income received is confirmed by a certificate of income received by the taxpayer, issued by the tax agent in accordance with paragraph 3 (paragraph introduced by Federal Law of December 29, 2000 N 166-FZ - Collection of Legislation of the Russian Federation, 2001, N 1, Art. 18; as amended Federal Law of November 21, 2011 N 330-FZ - Collection of Legislation of the Russian Federation, 2011, N 48, Article 6731).

4. If during the tax period standard tax deductions were not provided to the taxpayer or were provided in a smaller amount than provided for in this article, then at the end of the tax period, on the basis of the tax return and documents confirming the right to such deductions, the tax authority makes a recalculation tax base, taking into account the provision of standard tax deductions in the amounts provided for in this article (as amended by the Federal Law of December 27, 2009 N 368-FZ - Collection of Legislation of the Russian Federation, 2009, N 52, Art. 6444; Federal Law of July 27 2010 N 229-FZ - Collection of Legislation of the Russian Federation, 2010, N 31, Article 4198).

Concept and conditions for providing standard tax deductions for children

Standard tax deduction is a tax benefit established by current legislation that reduces the (taxable income) of an individual.

That. standard tax deductions are amounts that are deducted from wages before personal income tax is paid, therefore, when applying the deduction, the employee receives more money in his hands, because Personal income tax is calculated not on the entire amount of wages, but on the difference between it and the amount of the tax deduction. Therefore, if an employee has a child or children, then such employee is entitled to standard tax deductions. An employee can reduce the amount of tax and receive more money only on the basis of expressing his right to use it.

Conditions for granting deductions

The right to receive the standard child tax credit is limited by a number of conditions:

Therefore, you can receive a standard deduction for each of your children who is under 18 years of age. If the child (children) is over 18 but under 24 years old, then he (they) can also receive a deduction if he (they) is a student, graduate student, intern, resident, cadet and is studying full-time.

a copy of the identity card of a participant in the war in Afghanistan.

01/13/2014 A.A. Ivanova

Comments on the application for a standard tax deduction

A new application for a standard deduction must be submitted in the following cases:

the employee changed his place of work;

the application for last year reflects the specific period for which the deduction is provided (for example, “I ask you to provide a deduction for children in 2017”);

the employee had a child in December 2017 or on the New Year holidays of 2018;

the employee became a guardian, trustee or foster parent in December 2017 or on the New Year holidays of 2018;

the grounds for granting the deduction have changed (for example, the status of the child has changed: he has become disabled, the status of the parent himself has changed: he has become single, the second parent transferred the right to receive the deduction to the first parent).

You also need to consider the following:

Certain cases of receiving a standard deduction

We are often asked about two questions:

on the procedure for obtaining a standard tax deduction and the necessary documents by the second parent if the spouses are divorced or in a “civil” marriage;

on receipt of a standard tax deduction by one of the parents with the consent of the other parent.

Obtaining a standard tax deduction and the necessary documents by the second parent if the parents are divorced

If there is no marriage between the parents of the child (children) (or the marriage is concluded with a person who has children from another marriage), then the second parent can receive a deduction by submitting to the accounting department at the place of work:

applications for the application of a standard tax deduction;

copies of the child's birth certificate;

document confirming the child being supported by the taxpayer(such a document, for example, may be a certificate of registration of the child at the place of residence of this parent; a copy of the court decision, from which it is clear which parent the child lives with, a notarial agreement of the parents on the payment of alimony, etc.).

Similar clarifications are contained in Letters of the Ministry of Finance of the Russian Federation dated December 13, 2011 No. 03-04-05/5-1021, dated February 10, 2012 No. 03-04-05/8-147.

Is it possible to simultaneously provide a standard personal income tax deduction to the mother, father of the child and his new wife?

Quite often, a situation occurs when a child from his first marriage lives with his mother, and the child’s father pays alimony. In Letter No. BS-4-11/16736 of the Federal Tax Service of Russia dated September 17, 2013, it gave a positive answer to the question indicated in the title, explaining that:

divorced father (even if he is deprived of parental rights, because in accordance with the Family Code of the Russian Federation, deprivation of parental rights does not relieve a parent from the obligation to support his children (explanation in the Letter of the Federal Tax Service of Russia dated January 13, 2014 N BS-2-11/13@ )) has the right to a child deduction because he pays child support. That is, he participates in the maintenance of the child. But the money that goes towards alimony is the joint property of the spouses, that is, the child’s father and his new wife. Therefore, she is also entitled to a deduction;

The mother’s new husband is also entitled to receive a child deduction (letter of the Ministry of Finance of Russia dated May 18, 2012 No. 03-04-05/8-640, dated April 18, 2016 No. 03-04-05/22162).

Consequently, when parents divorce, four people can count on the standard tax deduction for one child at once: mom and her new husband, dad and his new wife.

What documents do you need to take for a child deduction from parents and their new spouses:

Standard double tax deduction for one parent

According to the rules of Article 218 of the Tax Code, a deduction can be provided in double amount on the basis of an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.

One of the parents can refuse to receive a standard deduction in favor of the other parent only if they have the right to it, which is confirmed by relevant documents, therefore, if one of the parents does not work and does not have income subject to personal income tax at a rate of 13%, or receives exempt income from taxation, he cannot refuse to receive this deduction in favor of the second parent.

It should be borne in mind that it is impossible to refuse the standard deduction in favor of the other spouse in cases where one of the parents:

doesn't work, i.e. is a housewife (letter of the Ministry of Finance of Russia dated November 22, 2012 No. 03-04-05/8-1331);

is on maternity leave (letter of the Ministry of Finance of Russia dated August 23, 2012 No. 03-04-05/8-997);

is on parental leave to care for a child up to one and a half years old (letter of the Ministry of Finance of Russia dated 04/03/2012 No. 03-04-06/8-95);

is registered with the employment center (letter of the Ministry of Finance of Russia dated April 16, 2012 No. 03-04-05/8-513).

When they are married, no one raises any questions.

But if the parents are divorced (not married), then the question arises about what documents are necessary and sufficient to obtain a deduction in this case. The Ministry of Finance of the Russian Federation in Letter dated February 10, 2012 No. 03-04-05/8-147 explained that in this case it is necessary:

statement of refusal of one of the parents to receive a tax deduction. At the same time, a taxpayer can refuse to receive a standard tax deduction only if he has the right to it and it is confirmed by relevant documents (i.e. the child is supported by the taxpayer, the taxpayer has income subject to personal income tax at a rate of 13%, and the amount of such income does not exceed the established amount in the amount of 280,000 rubles);

application for a standard tax deduction;

• An example of calculating double deduction for a single mother

  For example, an employee is a single mother and has two children, the first was born out of wedlock (there is a document confirming the status of a single mother), and the father of the second was declared missing by a court decision.

  In this case, the employee is the only parent and has the right to a double deduction for each child:

  In the amount of 2,800 rubles. (RUB 1,400 × 2) - for a child born out of wedlock;

  In the amount of 2,800 rubles. (RUB 1,400 × 2) - for a child whose father is declared missing by a court decision.

  That. For both children, the employer must provide a deduction in the amount of 5,600 rubles.

  When the parent is not the only one

  As the Russian Ministry of Finance notes, the parent is not the only one in the following cases:

  if the marriage between the parents is dissolved, i.e. parents are divorced;

  if the child’s parents are not and have not been in a registered marriage;

  the second parent is deprived of parental rights because deprivation of parental rights does not relieve parents from the obligation to support their child;

  the second parent is serving a sentence in prison.

  The financial department indicated this in letters dated 08/12/2010 N 03-04-05/5-448, dated 06/18/2010 N 03-04-05/5-340, dated 07/24/2009 N 03-04-06-01/ 192, from 04/13/2009 N 03-04-05-01/180, 11/02/2012 No. 03-04-05/8-1246, from 10/24/2012 No. 03-04-05/8-1215, 01/15/2013 No. 03-04-05/8-23, the same conclusions are contained in Letter of the Federal Tax Service of Russia dated 01/13/2014 N BS-2-11/13@.

  Therefore, if the parents are divorced, then the parent with whom the child lives does not have the right to a double deduction.

  Also, a double deduction is not provided to the only parent if he got married (Russian Federation), since (as the Ministry of Finance of Russia explains in Letter No. 03-04-05/8-372 dated April 11, 2013) in this case, the responsibility for maintaining the child is distributed between the parent and spouse. At the same time, the spouse of the parent who is supporting the child also has the right to receive a standard tax deduction in the amount of 1,400 rubles (Letter of the Ministry of Finance of Russia dated May 20, 2013 No. 03-04-05/17775). After the dissolution of such a marriage, providing the single parent with a standard deduction for a child in double the amount can be resumed if the child was not adopted during the marriage (letter of the Ministry of Finance of Russia dated April 2, 2012 No. 03-04-05/3-410).

  Amount of deduction if there are adult children

  In April 2014, the Ministry of Finance, in its letter dated 04/17/14 No. 03-04-05/17619, explained that it is necessary to take into account the total number of children in the employee’s family, including those for whom deductions are no longer provided to parents. That is, if there are two adult children over 24 years of age and one minor child in a family, a deduction for the latter is provided to each parent in the amount of 3,000 rubles per month until the parent’s cumulative income from the beginning of the year does not exceed 280,000 rubles.

  The Ministry of Finance expressed a similar opinion earlier in response to the question:

  Should I provide a deduction of 3,000 rubles for the third child if the eldest child is over 24 years old?

  According to the Russian Ministry of Finance, set out in letter No. 03-04-05/8-1014 dated December 8, 2011, the oldest child should be considered first, regardless of whether a deduction is provided for him or not.

  Obtaining a deduction from the tax office

  certificate 2-NDFL;

  Note: from November 2, 2017, the certificate can be obtained from the taxpayer’s personal account

  a copy of the child's birth certificate.

  There is no need to submit an application for deduction, because... such a requirement is excluded from paragraph 4 of Article 218 of the Tax Code by Federal Law No. 368-FZ dated December 27, 2009.

  Article 218 of the Tax Code of the Russian Federation

  (as of 07/01/2019)

  →

  When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following standard tax deductions:

  1. in the amount of 3,000 rubles

     • persons who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of the disaster at the Chernobyl nuclear power plant or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant;

       persons who became disabled as a result of the disaster at the Chernobyl Nuclear Power Plant from among those who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl Nuclear Power Plant or engaged in operation or other work at the Chernobyl Nuclear Power Plant (including those temporarily assigned or sent on business), military personnel and those liable for military service, called up for special training and involved in work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, regardless of the location of these persons and the work they perform, as well as persons of command and rank and file of internal affairs bodies, the State Fire Service, who served (are currently serving) in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl Nuclear Power Plant and resettled from the resettlement zone or who voluntarily left these zones, persons who donated bone marrow to save the lives of people affected by the disaster at the Chernobyl Nuclear Power Plant, regardless of the time that has passed since the day the conduct of bone marrow transplantation and the time of development of disability in these persons in this regard;

       persons who in 1986 - 1987 took part in the work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant within the exclusion zone of the Chernobyl nuclear power plant or were employed during this period in work related to the evacuation of the population, material assets, farm animals, and in operation or other work at the Chernobyl nuclear power plant (including temporarily assigned or seconded);

       military personnel, citizens discharged from military service, as well as those liable for military service, called up for special training and involved during this period to perform work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, including take-off and lifting, engineering and technical personnel of civil aviation, regardless of location dislocation and work performed by them;

       persons serving in the troops of the National Guard of the Russian Federation and having special ranks of police, employees of internal affairs bodies, federal fire service of the State Fire Service, including the number of citizens discharged from military service who served in the exclusion zone of the Chernobyl nuclear power plant in 1986 - 1987;

       military personnel, citizens discharged from military service, as well as those liable for military service, called up for military training and who took part in the work on the Shelter facility in 1988 - 1990;

       who became disabled, received or suffered radiation sickness and other diseases as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, from among those who received (including those temporarily sent or sent on business) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those involved in work on protective measures and rehabilitation of radioactively contaminated areas along the Techa River in 1949 - 1956, persons receiving (including temporarily sent or seconded) in 1959 - 1961, direct participation in the work to eliminate the consequences of the accident at the Mayak production association in 1957, persons evacuated (resettled), as well as those who voluntarily left populated areas that were exposed to radioactive contamination as a result of the accident in 1957 at the production association "Mayak" and the discharge of radioactive waste into the Techa River, including children, including children who were in a state of intrauterine development at the time of evacuation (resettlement), as well as military personnel, civilian military units and special contingents who were evacuated in 1957 year from the zone of radioactive contamination (in this case, citizens who left voluntarily include persons who left during the period from September 29, 1957 to December 31, 1958 from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as persons who left in the period from 1949 to 1956 inclusive from populated areas that were exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River), persons living in populated areas that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose on May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area), persons who voluntarily left for a new place of residence from settlements exposed to radioactive contamination due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose as of May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area);

       persons directly involved in testing nuclear weapons in the atmosphere and radioactive military substances, exercises using such weapons before January 31, 1963;

       persons directly involved in underground testing of nuclear weapons under conditions of abnormal radiation situations and other damaging factors of nuclear weapons;

       persons directly involved in the elimination of radiation accidents that occurred at nuclear installations of surface and submarine ships and at other military facilities and registered in the prescribed manner by the federal executive body authorized in the field of defense;

       persons directly involved in the work (including military personnel) on the assembly of nuclear charges before December 31, 1961;

       persons directly involved in underground testing of nuclear weapons, carrying out and ensuring work on the collection and disposal of radioactive substances;

       disabled people of the Great Patriotic War;

       disabled military personnel who became disabled in groups I, II and III due to wounds, contusions or mutilations received while defending the USSR, the Russian Federation or while performing other military service duties, or received as a result of a disease associated with being at the front, or from among former partisans, as well as other categories of disabled people who are equal in pension benefits to the specified categories of military personnel;

  tax deduction of 500 rubles for each month of the tax period applies to

  • Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

    civilian personnel of the Soviet Army and Navy of the USSR, internal affairs bodies of the USSR and state security of the USSR, who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were stationed during this period in cities, participation in the defense of which is counted towards these persons’ length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units;

    participants in the Great Patriotic War, military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the army, and former partisans;

    persons who were in Leningrad during its siege during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the length of stay;

    former prisoners, including minors, of concentration camps, ghettos and other places of forced detention created by Nazi Germany and its allies during the Second World War;

    disabled people since childhood, as well as disabled people of groups I and II;

    persons who received or suffered radiation sickness and other diseases associated with radiation exposure, caused by the consequences of radiation accidents at nuclear facilities for civilian or military purposes, as well as as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;

    junior and nursing staff, doctors and other employees of medical institutions (with the exception of persons whose professional activities involve working with any types of sources of ionizing radiation in the radiation environment at their workplace, corresponding to the profile of the work performed), who received excess doses of radiation exposure during provision of medical care and services in the period from April 26 to June 30, 1986, as well as persons injured as a result of the disaster at the Chernobyl nuclear power plant and being a source of ionizing radiation;

    persons who donated bone marrow to save people's lives;

    workers and employees, as well as former military personnel and those who retired from service of ordinary and commanding personnel of internal affairs bodies, the State Fire Service, the federal fire service of the State Fire Service, persons who served in the troops of the National Guard of the Russian Federation and having special ranks of police, employees of internal affairs, institutions and bodies of the penal system, the federal fire service of the State Fire Service, employees of institutions and bodies of the penal system who received occupational diseases associated with radiation exposure while working in the exclusion zone of the Chernobyl Nuclear Power Plant;

    persons who took (including temporarily sent or seconded) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in work on protective measures and rehabilitation of radioactively contaminated territories along the Techa River in 1949 - 1956;

    persons evacuated (resettled), as well as those who voluntarily left populated areas exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, including children, including children who, at the time of evacuation ( resettlement) were in a state of intrauterine development, as well as former military personnel, civilian military units and special contingents who were evacuated in 1957 from the radioactive contamination zone. In this case, persons who left voluntarily include persons who left from September 29, 1957 to December 31, 1958 inclusive from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as those who left from 1949 to 1956 inclusive from settlements exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River;

    persons evacuated (including those who left voluntarily) in 1986 from the exclusion zone of the Chernobyl nuclear power plant, which was exposed to radioactive contamination as a result of the disaster at the Chernobyl nuclear power plant, or resettled (resettled), including those who left voluntarily, from the resettlement zone in 1986 and in subsequent years , including children, including children who were in a state of fetal development at the time of evacuation;

    to her and the spouses of military personnel who died as a result of a wound, concussion or injury received while defending the USSR, the Russian Federation or while performing other military service duties, or as a result of an illness associated with being at the front, as well as to her and the spouses of civil servants who died in the line of duty official duties. The specified deduction is provided to the spouses of deceased military personnel and government employees, if they did not remarry;

    citizens discharged from military service or called up for military training, fulfilling their international duty in the Republic of Afghanistan and other countries in which hostilities took place, as well as citizens who took part in accordance with decisions of state authorities of the Russian Federation in hostilities on the territory of the Russian Federation ;

  Clause 3 is no longer valid as of 01/01/2012.

  tax deduction of 400 rubles for each month of the tax period applies to those categories of taxpayers that are not listed in subparagraphs 1 - 2 of paragraph 1 of this article, and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period (in respect of which the tax rate established paragraph 1 of Article 224 of this Code) by the tax agent providing this standard tax deduction, exceeded 40,000 rubles. Starting from the month in which the specified income exceeded 40,000 rubles, the tax deduction provided for by this subclause is not applied;

  From 01.01.2016, subclause 4 of part 1 is in effect in the new wording (Federal Law dated 23.11.2015 No. 317-FZ):

  The tax deduction for each month of the tax period applies to the parent, the spouse of the parent, the adoptive parent, the guardian, the trustee, the adoptive parent, the spouse of the adoptive parent who supports the child, in the following amounts:

  1,400 rubles - for the first child;
  1,400 rubles - for the second child;
  3,000 rubles - for the third and each subsequent child;
  3,000 rubles - for the third and each subsequent child;
  12,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II;

  The tax deduction for each month of the tax period applies to the guardian, trustee, adoptive parent, spouse of the adoptive parent who supports the child, in the following amounts:

• Chapter 5. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, THEIR OFFICIALS (as amended by Federal Laws of 07/09/1999 N 154-FZ, of 06/29/2004 N 58-FZ)
• Chapter 6. INTERNAL AFFAIRS BODIES. INVESTIGATIVE BODIES (as amended by Federal Laws dated June 30, 2003 N 86-FZ, dated December 28, 2010 N 404-FZ)

Section IV. GENERAL RULES FOR THE EXECUTION OF THE OBLIGATION TO PAY TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of July 3, 2016)

• Chapter 7. OBJECTS OF TAXATION
• Chapter 8. FULFILLMENT OF THE OBLIGATION TO PAY TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law dated July 3, 2016 N 243-FZ)
• Chapter 10. REQUIREMENT FOR PAYMENT OF TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of July 3, 2016)
• Chapter 11. WAYS OF ENSURING FULFILLMENT OF OBLIGATIONS FOR PAYING TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of July 3, 2016)
• Chapter 12. CREDIT AND REFUND OF OVER PAID OR OVER COLLECTED AMOUNTS

Section V. TAX DECLARATION AND TAX CONTROL (as amended by Federal Law No. 154-FZ of July 9, 1999)

• Chapter 13. TAX DECLARATION (as amended by Federal Law dated 07/09/1999 N 154-FZ)
• Chapter 14. TAX CONTROL

Section V.1. RELATED ENTITIES AND INTERNATIONAL GROUPS OF COMPANIES. GENERAL PROVISIONS ABOUT PRICES AND TAXATION. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PERSONS. PRICING AGREEMENT. DOCUMENTATION ON INTERNATIONAL GROUPS OF COMPANIES (as amended by Federal Law dated November 27, 2017 N 340-FZ) (introduced by Federal Law dated July 18, 2011 N 227-FZ)

• Chapter 14.1. INTERDEPENDENT PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR AN INDIVIDUAL IN AN ORGANIZATION
• Chapter 14.2. GENERAL PROVISIONS ABOUT PRICES AND TAXATION. INFORMATION USED IN COMPARING THE TERMS OF TRANSACTIONS BETWEEN RELATED ENTITIES WITH THE TERMS OF TRANSACTIONS BETWEEN PERSONS THAT ARE NOT INTERDEPENDENTS
• Chapter 14.3. METHODS USED IN DETERMINING FOR TAXATION PURPOSES INCOME (PROFIT, REVENUE) IN TRANSACTIONS IN WHICH THE PARTIES ARE RELATED ENTITIES
• Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND PRESENTATION OF DOCUMENTATION FOR TAX CONTROL PURPOSES. NOTICE OF CONTROLLED TRANSACTIONS
• Chapter 14.4-1. PRESENTATION OF DOCUMENTATION ON INTERNATIONAL GROUPS OF COMPANIES (introduced by Federal Law No. 340-FZ of November 27, 2017)
• Chapter 14.5. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PERSONS
• Chapter 14.6. PRICING AGREEMENT FOR TAX PURPOSES

Section V.2. TAX CONTROL IN THE FORM OF TAX MONITORING (introduced by Federal Law dated November 4, 2014 N 348-FZ)

• Chapter 14.7. TAX MONITORING. REGULATIONS FOR INFORMATION INTERACTION
• Chapter 14.8. PROCEDURE FOR CONDUCTING TAX MONITORING. MOTIVATED OPINION OF THE TAX AUTHORITY

Section VI. TAX OFFENSE AND RESPONSIBILITY FOR THEIR COMMITMENT

• Chapter 15. GENERAL PROVISIONS ON LIABILITY FOR TAX OFFENSE COMMITMENT
• Chapter 16. TYPES OF TAX OFFENSE AND RESPONSIBILITY FOR THEIR COMMITMENT
• Chapter 17. COSTS ASSOCIATED WITH TAX CONTROL
• Chapter 18. TYPES OF VIOLATIONS OF THE BANK’S OBLIGATIONS PROVIDED BY THE LEGISLATION ON TAXES AND FEES AND RESPONSIBILITY FOR THEIR COMPLETION

Section VII. APPEALING ACTS OF TAX AUTHORITIES AND ACTIONS OR INACTIONS OF THEIR OFFICIALS

• Chapter 19. PROCEDURE FOR APPEALING ACTS OF TAX AUTHORITIES AND ACTIONS OR INACTIONS OF THEIR OFFICIALS
• Chapter 20. CONSIDERATION OF A COMPLAINT AND MAKING A DECISION ON IT

SECTION VII.1. IMPLEMENTATION OF INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION ON TAXATION ISSUES AND MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX AFFAIRS (introduced by Federal Law of November 27, 2017 N 340-FZ)

• Chapter 20.1. AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION
• Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION (introduced by Federal Law of November 27, 2017 N 340-FZ)

PART TWO

• Section VIII. FEDERAL TAXES
  • Chapter 21. VALUE ADDED TAX
  • Chapter 22. EXCISE TAXES
  • Chapter 23. INDIVIDUALS INCOME TAX
  • Chapter 24. UNIFORM SOCIAL TAX (ARTICLES 234 - 245) Lost force on January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ.
  • Chapter 25. INCOME TAX OF ORGANIZATIONS (introduced by Federal Law dated 06.08.2001 N 110-FZ)
  • Chapter 25.1. FEES FOR THE USE OF WILDLIFE OBJECTS AND FOR THE USE OF OBJECTS OF AQUATIC BIOLOGICAL RESOURCES (introduced by Federal Law of November 11, 2003 N 148-FZ)
  • Chapter 25.2. WATER TAX (introduced by Federal Law dated July 28, 2004 N 83-FZ)
  • Chapter 25.3. STATE DUTIES (introduced by Federal Law dated November 2, 2004 N 127-FZ)
  • Chapter 25.4. TAX ON ADDITIONAL INCOME FROM PRODUCTION OF HYDROCARBONS RAW MATERIALS (introduced by Federal Law dated July 19, 2018 N 199-FZ)
  • Chapter 26. TAX ON MINERAL EXTRACTION (introduced by Federal Law of 08.08.2001 N 126-FZ)
• Section VIII.1. SPECIAL TAX REGIMES (introduced by Federal Law dated December 29, 2001 N 187-FZ)
  • Chapter 26.1. TAX SYSTEM FOR AGRICULTURAL PRODUCERS (UNIFORM AGRICULTURAL TAX) (as amended by Federal Law No. 147-FZ of November 11, 2003)
  • Chapter 26.2. SIMPLIFIED TAX SYSTEM (introduced by Federal Law of July 24, 2002 N 104-FZ)
  • Chapter 26.3. TAX SYSTEM IN THE FORM OF A SINGLE TAX ON IMPLIED INCOME FOR SPECIFIC TYPES OF ACTIVITY (introduced by Federal Law No. 104-FZ of July 24, 2002)
  • Chapter 26.4. TAX SYSTEM WHEN IMPLEMENTING PRODUCTION SHARING AGREEMENTS (introduced by Federal Law No. 65-FZ of 06.06.2003)
  • Chapter 26.5. PATENT TAX SYSTEM (introduced by Federal Law dated June 25, 2012 N 94-FZ)
• Section IX. REGIONAL TAXES AND FEES (introduced by Federal Law of November 27, 2001 N 148-FZ)
  • Chapter 27. SALES TAX (ARTICLES 347 - 355) Lost force. - Federal Law of November 27, 2001 N 148-FZ.
  • Chapter 28. TRANSPORT TAX (introduced by Federal Law of July 24, 2002 N 110-FZ)
  • Chapter 29. TAX ON GAMING BUSINESS (introduced by Federal Law of December 27, 2002 N 182-FZ)
  • Chapter 30. PROPERTY TAX OF ORGANIZATIONS (introduced by Federal Law of November 11, 2003 N 139-FZ)
• Section X. LOCAL TAXES AND FEES (as amended by Federal Law dated November 29, 2014 N 382-FZ) (introduced by Federal Law dated November 29, 2004 N 141-FZ)
  • Chapter 31. LAND TAX
  • Chapter 32. PROPERTY TAX OF INDIVIDUALS (introduced by Federal Law dated October 4, 2014 N 284-FZ)
  • Chapter 33. TRADE FEE (introduced by Federal Law dated November 29, 2014 N 382-FZ)
• Section XI. INSURANCE PREMIUMS IN THE RUSSIAN FEDERATION (introduced by Federal Law dated July 3, 2016 N 243-FZ)
  • Chapter 34. INSURANCE PREMIUMS (introduced by Federal Law dated July 3, 2016 N 243-FZ)

Article 218 of the Tax Code of the Russian Federation. Standard tax deductions

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1. When determining the size of the tax base in accordance with paragraph 3 of article 210 of this Code, a taxpayer has the right to receive the following standard tax deductions:

(as amended by Federal Law dated July 24, 2007 N 216-FZ)

1) in the amount of 3000 rubles for each month tax period applies to the following categories of taxpayers:

persons who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of the disaster at the Chernobyl nuclear power plant or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant;

persons who became disabled as a result of the disaster at the Chernobyl Nuclear Power Plant from among those who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl Nuclear Power Plant or engaged in operation or other work at the Chernobyl Nuclear Power Plant (including those temporarily assigned or sent on business), military personnel and those liable for military service, called up for special training and involved in work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, regardless of the location of these persons and the work they perform, as well as persons of command and rank and file of internal affairs bodies, the State Fire Service, who served (are currently serving) in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl Nuclear Power Plant and resettled from the resettlement zone or who voluntarily left these zones, persons who donated bone marrow to save the lives of people affected by the disaster at the Chernobyl Nuclear Power Plant, regardless of the time that has passed since the day the conduct of bone marrow transplantation and the time of development of disability in these persons in this regard;

persons who in 1986 - 1987 took part in the work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant within the exclusion zone of the Chernobyl nuclear power plant or were employed during this period in work related to the evacuation of the population, material assets, farm animals, and in operation or other work at the Chernobyl nuclear power plant (including temporarily assigned or seconded);

military personnel, citizens discharged from military service, as well as those liable for military service, called up for special training and involved during this period to perform work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, including take-off and lifting, engineering and technical personnel of civil aviation, regardless of location dislocation and work performed by them;

persons of command and rank and file of internal affairs bodies, the State Fire Service, including citizens dismissed from military service who served in the exclusion zone of the Chernobyl nuclear power plant in 1986 - 1987;

(as amended by Federal Laws dated December 29, 2000 N 166-FZ, dated July 25, 2002 N 116-FZ)

military personnel, citizens discharged from military service, as well as those liable for military service, called up for military training and who took part in the work on the Shelter facility in 1988 - 1990;

(as amended by Federal Law dated December 29, 2000 N 166-FZ)

who became disabled, received or suffered radiation sickness and other diseases as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, from among those who received (including those temporarily sent or sent on business) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those involved in work on protective measures and rehabilitation of radioactively contaminated areas along the Techa River in 1949 - 1956, persons receiving (including temporarily sent or seconded) in 1959 - 1961, direct participation in the work to eliminate the consequences of the accident at the Mayak production association in 1957, persons evacuated (resettled), as well as those who voluntarily left populated areas that were exposed to radioactive contamination as a result of the accident in 1957 at the production association "Mayak" and the discharge of radioactive waste into the Techa River, including children, including children who were in a state of intrauterine development at the time of evacuation (resettlement), as well as military personnel, civilian military units and special contingents who were evacuated in 1957 year from the zone of radioactive contamination (in this case, citizens who left voluntarily include persons who left during the period from September 29, 1957 to December 31, 1958 from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as persons who left in the period from 1949 to 1956 inclusive from populated areas that were exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River), persons living in populated areas that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose on May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area), persons who voluntarily left for a new place of residence from settlements exposed to radioactive contamination due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose as of May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area);

persons directly involved in testing nuclear weapons in the atmosphere and radioactive military substances, exercises using such weapons before January 31, 1963;

persons directly involved in underground testing of nuclear weapons under conditions of abnormal radiation situations and other damaging factors of nuclear weapons;

persons directly involved in the elimination of radiation accidents that occurred at nuclear installations of surface and submarine ships and at other military facilities and registered in the prescribed manner by the federal executive body authorized in the field of defense;

(as amended by Federal Law dated June 29, 2004 N 58-FZ)

persons directly involved in the work (including military personnel) on the assembly of nuclear charges before December 31, 1961;

persons directly involved in underground testing of nuclear weapons, carrying out and ensuring work on the collection and disposal of radioactive substances;

disabled people of the Great Patriotic War;

disabled military personnel who became disabled in groups I, II and III due to wounds, contusions or mutilations received while defending the USSR, the Russian Federation or while performing other military service duties, or received as a result of a disease associated with being at the front, or from among former partisans, as well as other categories of disabled people who are equal in pension benefits to the specified categories of military personnel;

2) a tax deduction in the amount of 500 rubles for each month of the tax period applies to the following categories of taxpayers:

Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

civilian personnel of the Soviet Army and Navy of the USSR, internal affairs bodies of the USSR and state security of the USSR, who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were stationed during this period in cities, participation in the defense of which is counted towards these persons’ length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units;

participants in the Great Patriotic War, military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the army, and former partisans;

(paragraph introduced by Federal Law dated December 29, 2000 N 166-FZ)

persons who were in Leningrad during its siege during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the length of stay;

former prisoners, including minors, of concentration camps, ghettos and other places of forced detention created by Nazi Germany and its allies during the Second World War;

disabled people since childhood, as well as disabled people of groups I and II;

persons who received or suffered radiation sickness and other diseases associated with radiation exposure, caused by the consequences of radiation accidents at nuclear facilities for civilian or military purposes, as well as as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;

junior and nursing staff, doctors and other employees of medical institutions (with the exception of persons whose professional activities involve working with any types of sources of ionizing radiation in the radiation environment at their workplace, corresponding to the profile of the work performed), who received excess doses of radiation exposure during provision of medical care and services in the period from April 26 to June 30, 1986, as well as persons injured as a result of the disaster at the Chernobyl nuclear power plant and being a source of ionizing radiation;

persons who donated bone marrow to save people's lives;

workers and employees, as well as former military personnel and persons retired from service of the commanding and rank and file of internal affairs bodies, the State Fire Service, employees of institutions and bodies of the penal system who received occupational diseases associated with radiation exposure while working in the exclusion zone of the Chernobyl Nuclear Power Plant;

(as amended by Federal Law No. 116-FZ of July 25, 2002)

persons who took (including temporarily sent or seconded) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in work on protective measures and rehabilitation of radioactively contaminated territories along the Techa River in 1949 - 1956;

persons evacuated (resettled), as well as those who voluntarily left populated areas exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, including children, including children who, at the time of evacuation ( resettlement) were in a state of intrauterine development, as well as former military personnel, civilian military units and special contingents who were evacuated in 1957 from the radioactive contamination zone. In this case, persons who left voluntarily include persons who left from September 29, 1957 to December 31, 1958 inclusive from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as those who left from 1949 to 1956 inclusive from settlements exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River;

persons evacuated (including those who left voluntarily) in 1986 from the exclusion zone of the Chernobyl nuclear power plant, which was exposed to radioactive contamination as a result of the disaster at the Chernobyl nuclear power plant, or resettled (resettled), including those who left voluntarily, from the resettlement zone in 1986 and in subsequent years , including children, including children who were in a state of fetal development at the time of evacuation;

parents and spouses of military personnel who died as a result of wounds, contusions or injuries received while defending the USSR, the Russian Federation or while performing other military service duties, or as a result of an illness associated with being at the front, as well as parents and spouses of civil servants who died in the line of duty official duties. The specified deduction is provided to the spouses of deceased military personnel and government employees, if they did not remarry;

citizens discharged from military service or called up for military training, fulfilling their international duty in the Republic of Afghanistan and other countries in which hostilities took place, as well as citizens who took part in accordance with decisions of state authorities of the Russian Federation in hostilities on the territory of the Russian Federation ;

(as amended by Federal Law dated July 18, 2006 N 119-FZ)

4) the tax deduction for each month of the tax period applies to the parent, spouse of the parent, adoptive parent, who is supporting the child, in the following amounts:

12,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II;

The tax deduction for each month of the tax period applies to the guardian, trustee, adoptive parent, spouse of the adoptive parent who supports the child, in the following amounts:

1,400 rubles - for the first child;

1,400 rubles - for the second child;

3,000 rubles - for the third and each subsequent child;

6,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

The tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the only parent ceases from the month following the month of his marriage.

The tax deduction is provided to parents, the spouse of a parent, adoptive parents, guardians, trustees, adoptive parents, the spouse of an adoptive parent on the basis of their written applications and documents confirming the right to this tax deduction.

At the same time, to individuals whose child (children) is (are) outside the Russian Federation, a tax deduction is provided on the basis of documents certified by the competent authorities of the state in which the child (children) live.

A tax deduction may be provided in double amount to one of the parents (adoptive parents) of their choice based on an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.

The tax deduction is valid until the month in which the taxpayer’s income (with the exception of income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation), calculated on an accrual basis from the beginning of the tax period (for which the tax rate is provided, installed paragraph 1 of article 224 of this Code) by the tax agent providing this standard tax deduction exceeded 350,000 rubles.

Starting from the month in which the specified income exceeded 350,000 rubles, the tax deduction provided for by this subclause is not applied.

The tax base is reduced from the month of birth of the child (children), or from the month in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family until the end of that year, in which the child (children) has reached the age specified in paragraph eleven of this subparagraph, or the agreement on the transfer of the child (children) to be raised in a family has expired or been terminated early, or the death of the child (children). A tax deduction is provided for the period of study of the child (children) in an organization engaged in educational activities, including academic leave issued in the prescribed manner during the period of study.

(as amended by Federal Law dated November 27, 2017 N 346-FZ)

(Clause 4 as amended by the Federal Law of this article, are provided at this place of work, taking into account the income received from the beginning of the tax period at another place of work in which the taxpayer was provided with tax deductions. The amount of income received is confirmed by a certificate of income received by the taxpayer, issued by the tax authorities agent in accordance with paragraph 3 of article 230 of this Code.

(paragraph introduced by Federal Law dated December 29, 2000 N 166-FZ, as amended by Federal Law dated November 21, 2011 N 330-FZ)

4. If during the tax period standard tax deductions were not provided to the taxpayer or were provided in a smaller amount than provided for in this article, then at the end of the tax period, on the basis of the tax return and documents confirming the right to such deductions, the tax authority makes a recalculation tax base, taking into account the provision of standard tax deductions in the amounts provided for in this article.

(as amended by Federal Laws dated December 27, 2009 N 368-FZ, dated July 27, 2010 N 229-FZ)

Can a divorced spouse receive a child tax credit without living with him?

Article 218 of the 2016 Tax Code of the Russian Federation gives parents the right to receive standard tax deductions for the 1st, 2nd and subsequent children. The amount of deductions is prescribed by law and is the same for all parents. With the birth of the 3rd child, the deduction more than doubles (for the 1st and 2nd child - 1,400 rubles, for the 3rd and subsequent ones - 3,000 rubles). The deduction reduces the taxable amount of income, which allows you to receive a larger amount of wages. A deduction is a tax benefit that makes the situation of citizens with children more advantageous. Article 218 of the Tax Code of the Russian Federation in 2016 does not contain clarifying information about divorced parents and their rights to deductions. In paragraphs Clause 4 of paragraph 1 of this article lists the following persons who have the opportunity to reduce their taxes:

• parent;
• parent's spouse;
• adoptive parent (guardian, trustee);
• foster parent and his spouse.

An important clarification contained in the same norm states that only those parents or their spouses who financially provide for the child have the right to use the deduction. Therefore, the situation when a child lives with only one of the parents, and the second divorced spouse does not participate in his life in any way and does not pay child support, is not considered in this context. Such a parent, by definition, does not have the right to claim a tax deduction, since he does not provide for his child. It will not fall under the content of the norm that the Tax Code of the Russian Federation includes in Article 218. However, if a divorced spouse who does not live with his child provides him financially by paying alimony, then the logical position of the Ministry of Finance and the majority of judges is that this spouse is like a parent has the right to take advantage of the deduction. So, the prevailing point of view is that a taxpayer who has a child who is supported by him has the right to deduction. Therefore, a spouse who is, for example, in a second marriage, but transfers alimony to a child from his first marriage, can receive a tax deduction for this child. The Ministry of Finance explains that such a parent can confirm his right to the benefit by providing a copy of the child’s birth certificate, documents confirming money transfers for his maintenance, and a statement from his ex-spouse confirming assistance in supporting the child. But there is a second, rarer position, which is contained in a letter from the Moscow Federal Tax Service in 2009. Then the tax service noted that if in 2009 the total amount of deduction provided to married parents was 2,000 rubles, then the parent of the child and his spouse have the right to use this deduction for 1,000 rubles each. for each (today it is 1,400 rubles for each and 2,800 rubles in total). According to the tax service, in this case, the divorced spouse loses the right to use the deduction, even if he pays alimony and supports his child financially. Since the second position is contained in only one explanatory document, it is advisable, when answering the question under consideration, to use the opinion of the majority of lawyers and judges. A divorced spouse paying child support is generally entitled to take the standard tax deduction. This right is given to him by Article 218 of the Tax Code of the Russian Federation 2016.

How is the deduction calculated if the child is the first for one spouse, and the third for the second?

Article 218 of the Tax Code of the Russian Federation in 2016 determines the following amounts of tax deductions for parents: for the 1st and 2nd children, 1,400 rubles each, and for the 3rd and subsequent children, 3,000 rubles each. What if for one spouse the child is the first, and for the second - the third, fourth, and so on? Will the tax benefit of 3,000 rubles apply to both parents? There is no judicial practice on this topic yet, but expert opinions are still divided. The official opinion was expressed by the Ministry of Finance, considering that in such a situation the parent for whom this child is the first has the right to receive a deduction in the amount of 3,000 rubles. When applying the standard deduction, the total number of children is taken into account, including children of spouses from previous marriages. Moreover, the right to a more significant deduction is not lost when the first and second children reach adulthood. The right to deduction is also not lost in the event of the death of children. But some authors and experts interpret the law differently - more literally, believing that a parent for whom the child is the first can only count on a deduction of 1,400 rubles and no more. In this case, the parent for whom the third child has the right to receive a 3,000 ruble deduction. How judicial practice will develop in the event of controversial situations will depend on the opinion of judges and their interpretation of the law. The position of the Ministry of Finance is logical and understandable, since any misunderstanding or omission in the Tax Code should be interpreted in favor of the taxpayer. Therefore, the idea that a parent of a first child who is married to a spouse who already has children can take advantage of a more significant tax benefit seems quite fair.

Question: According to paragraph 3 of Art. 218 of the Tax Code of the Russian Federation, standard tax deductions for personal income tax are provided to the taxpayer by one of the tax agents who are the source of payment of income, at the taxpayer’s choice based on his written application and documents confirming the right to such tax deductions. Does an employer have the right to provide a standard personal income tax deduction in the absence of a taxpayer’s application? (Expert consultation, Ministry of Finance of the Russian Federation, 2008)

Question: According to paragraph 3 of Art. 218 of the Tax Code of the Russian Federation, standard tax deductions for personal income tax are provided to the taxpayer by one of the tax agents who are the source of payment of income, at the taxpayer’s choice based on his written application and documents confirming the right to such tax deductions. Does an employer have the right to provide a standard personal income tax deduction in the absence of a taxpayer’s application?
Answer: Standard tax deductions provided for in paragraphs. 1 - 4 p. 1 tbsp. 218 of the Tax Code of the Russian Federation, are provided on various grounds.
In particular, certain categories of taxpayers are provided with standard tax deductions provided for in paragraphs. 1 and 2 paragraphs 1 art. 218 Tax Code of the Russian Federation.
According to paragraphs. 3 p. 1 art. 218 of the Tax Code of the Russian Federation, most taxpayers have the right to a standard tax deduction for up to a month in which their total income does not exceed 20,000 rubles.
Subclause 4 of clause 1 of Art. 218 of the Tax Code of the Russian Federation provides for the right of taxpayers to receive a tax deduction for each child.
Responsibility for submitting an application and documents confirming the right to receive a standard tax deduction lies with the employee of the organization, since his right to receive a deduction and its size depend on facts unknown to the tax agent (for example, participation in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant , disability, presence of children and their age, etc.).
Arbitration courts also share this opinion.
In the Resolutions of the Federal Antimonopoly Service of the West Siberian District dated July 27, 2006 in case No. F04-4697/2006(24695-A46-27), as well as dated December 5, 2006 No. F04-7924/2006(28822-A46-27), the court indicates that These circumstances must be declared by the taxpayer and supported by documents. Taking into account that the tax agent calculates the tax base of its employees for personal income tax taking into account tax deductions, the obligation to check the employee’s right to a standard tax deduction and the obligation to store and submit, if necessary, these documents to the tax authority lies with the tax agent.
According to the Federal Antimonopoly Service of the West Siberian District, contained in the Resolution of April 20, 2006 in case N F04-1436/2006(21704-A46-7), provision of standard tax deductions to employees without their written application and documents confirming their right to receive such deductions , leads to the emergence of tax liability provided for in Art. 123 Tax Code of the Russian Federation.
The court made this conclusion based on the provisions of paragraphs. 3 p. 1 art. 218 of the Tax Code of the Russian Federation, according to which the tax agent is obliged to document the standard tax deductions provided to the taxpayer.
Thus, in the absence of a taxpayer’s application for a deduction, the tax agent organization does not have the right to apply standard tax deductions provided for in paragraphs. 1, 2 and 4 paragraphs 1 art. 218 Tax Code of the Russian Federation.
At the same time, the absence of applications from employees for the provision of a standard tax deduction provided for in paragraphs. 3 p. 1 art. 218 of the Tax Code of the Russian Federation, is a common omission of large organizations with a large number of employees.
The organization is not obliged to provide such a deduction without statements from employees, and providing such a deduction without statements may lead to liability for understating the tax base.
T.N.Tyunina
Chief expert
Department of Taxation of Citizens' Income
and single social tax
Tax Department
and customs tariff policy
Ministry of Finance of Russia
24.07.2008

Standard tax deductions in the amount of 3,000 and 500 rubles, provided for in subparagraphs 1.2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation

From January 1, 2012, the standard tax deduction in the amount of 400 rubles provided for

Standard tax deductions

Submission procedure

The standard tax deduction is the part of income on which personal income tax is not withheld.

Significant changes have been made to the procedure for providing standard tax deductions since 2012 in connection with the adoption of the Federal Law of November 21, 2011 No. 330-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation, Article 15 of the Law of the Russian Federation “On the Status of Judges in the Russian Federation” "and invalidation of certain provisions of legislative acts of the Russian Federation", including:

Standard tax deduction in the amount of RUB 3,000. provided for citizens who suffered from accidents at the Chernobyl nuclear power plant or at the Mayak production association, disabled people of the Great Patriotic War, persons who participated in nuclear weapons tests, etc. Standard tax deduction in the amount of 500 rubles. provided for Heroes of the USSR, Heroes of the Russian Federation, persons awarded the Order of Glory of three degrees, participants in the Great Patriotic War, disabled people since childhood, disabled people of groups I and II, parents and spouses of military personnel who died defending the USSR, the Russian Federation, etc. If the taxpayer is entitled to both of the listed standard tax deductions, he is granted the maximum of them.

The procedure for applying the standard tax deduction for children is provided for in subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation. The specified deduction applies to the parent, spouse of the parent, adoptive parent, guardian, trustee, foster parent, spouse of the foster parent, who is supporting the child, in the following amounts (from January 1, 2012):

• 1,400 rubles - for the first child;
• 1,400 rubles - for the second child;
• 3,000 rubles - for the third and each subsequent child;
• 3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

A tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

The tax deduction for a child is applied regardless of the provision of a standard deduction for the Participant himself (clause 2 of Article 218 of the Tax Code of the Russian Federation).

An organization can provide standard tax deductions to those employees with whom an employment contract has been concluded. If an individual performs work under a civil contract, then the organization cannot reduce his income by standard deductions. An employee can receive these deductions from the tax office where he is registered when filing an income tax return for the past year.

The standard tax deduction only reduces the amount of income that is taxed at 13 percent. Therefore, an organization should keep separate records of income taxed at a rate of 13 percent and income taxed at other rates.

If an employee works in several organizations, then deductions are provided only in one of them. The employee decides independently which organization to receive the deduction.

Deductions are provided on the basis of a written application from the employee and documents confirming his right to them.

Employees' taxable income is reduced by standard tax deductions each month. Standard tax deductions can be provided in the following amounts:

If an employee’s income is less than the tax deduction provided to him, then personal income tax is not withheld from him.

Example. Employee of Passiv LLC Ivanov A.N. participated in the liquidation of the accident at the Chernobyl nuclear power plant. Therefore, he is entitled to a standard tax deduction of 3,000 rubles. for each calendar month.

Ivanov’s monthly salary in 2013 was 4,800 rubles.

4800 rub. - 3000 rub. = 1800 rub.

In 2003, Ivanov may be granted a tax deduction in the amount of:

3000 rub. x 12 months = 36,000 rub.

Deduction of 500 rubles

Example. Employee of JSC "Aktiv" Petrov S.S. is a Hero of the Russian Federation. Therefore, he is entitled to a standard tax deduction of 500 rubles. for each calendar month. Ivanov’s monthly salary in 2003 was 3,600 rubles.

Ivanov’s monthly taxable income will be:

3600 rub. - 500 rub. = 3100 rub.

In 2003, Petrov may be granted a tax deduction in the amount of:

500 rub. x 12 months = 6000 rub.

Deduction of 300 rubles

All employees who have children are provided with a tax deduction in the amount of 1,400 rubles. per month for each child.

Yakovlev has 2 children aged 4 and 8 years. Consequently, he should be given a tax deduction in the amount of 2800 rubles. for each child.

Yakovlev’s monthly salary in 2003 was 6,000 rubles.

The total amount of tax deductions to which Yakovlev is entitled will be:

400 rub. + 300 rub. x 2 = 1000 rub.

Yakovlev’s income in April 2003 exceeded 20,000 rubles:

6000 rub. x 4 months = 24,000 rub.

Therefore, starting from this month, the employee’s income is not reduced by deductions in the amount of 1000 rubles.

In January, February and March 2003, Yakovlev's taxable income was:

6000 rub. - 1000 rub. = 5000 rub.

Starting from April 2003, Yakovlev’s taxable income will be 6,000 rubles.