In accordance with tax legislation, an individual who is a resident of the Russian Federation and who deducts taxes on the income received at a rate of 13% has the opportunity to receive a standard tax deduction. The deduction is provided to the taxpayer himself and applies to each child he has if they meet certain criteria that are the basis for the deduction. The taxpayer has the right to write an application for a standard deduction of his own free will.
Instructions
Step 1
There is no strict wording for the text of the standard deduction claim. Such a statement is written arbitrarily, in the form of a regular statement: heading, interpretation of the request, attachment, date and signature. Handwritten or printed statement is accepted. A taxpayer who has several sources of income payment at his own discretion chooses a tax agent (organization, individual entrepreneur, etc.), from where the standard deductions will be calculated.
Step 2
In the header of the application for deduction, the employee applies to the accounting authority or directly to the manager, in both cases indicating the name of the institution. For example: "To the accounting department of OJSC …" or "General Director of OJSC …". Also, in the header of the application, the employee indicates his position, surname, name and patronymic. With a complex structure of the enterprise, you should indicate the department in which the employee works.
Step 3
Applications are usually formulated in the form of a request. In the employee's request - to provide a standard tax deduction, the grounds for confirming the right to such a deduction are prescribed, that is, the employee must inform which category of taxpayer he belongs to. The size of the tax deduction depends on this. It is advisable to refer to the article and subparagraph of the article of the tax code, according to which it is possible to determine the category of the employee and indicate from which day-month to start providing the deduction. A note lists all documents that are attached to the application.
Step 4
Provision of standard tax deductions for a child (or children), where the child (children) are listed: last name, first name, patronymic and date of birth. The grounds are also prescribed confirming the right of the child (children) to deduction. At the end of this or that application, the date, signature and decoding of the signature of the taxpayer wishing to receive the deductions are affixed.
Step 5
Since both taxpayer parents have the right to receive a deduction for the child (children), one of the parents can write an application at the place of work to refuse the standard deduction in favor of the second parent. And the second parent, in turn, writes an application to the employer for a double tax deduction with the obligatory attachment of a copy (or second copy) of the waiver application. Then the request is interpreted in this connection, a double deduction must be issued. For example: "Please give me a double tax deduction per child (each child) … due to their father's refusal … of the standard child support tax deduction in my favor." If during the tax period one of the parents uses the deduction for the child (children), then it is possible to refuse the deduction in favor of the other parent only in the next tax period.
