MOSCOW AND MOSCOW REGION:
ST. PETERSBURG AND LENIGRAD REGION:
REGIONS, FEDERAL NUMBER:
Tax deduction for a disabled child in 2019
There is nothing more terrible than being left alone with misfortune, especially if misfortune is connected with the child’s illness or disability. However, fortunately, we live in a socially responsible country, and the administration in the regions provides full material support for disabled children, as well as their parents.
Types of benefits for families with disabled children living in them:
Benefits for parents on personal income tax for a disabled child in 2019 are:
For such disabled children, the state establishes a social pension (the Law of Russia “On State Pensions”) and provides monthly payments for non-working able-bodied persons who take care of it in the amount of 60% of the minimum wage (Presidential Decree No. 551).
In addition, the mother of a disabled child, who raised him to the age of 8 years, receives an earlier pension for 15 years at the workplace. The time of care for such a disabled child is also counted in the seniority.
Granting benefits under labor law:
- Women with a disabled child under the age of 16 may receive part-time work or part-time work with payments in proportion to the hours worked.
- It is forbidden to involve women with disabled children in additional work and send them on a business trip without their permission.
- It is forbidden to refuse such women to accept employment or to reduce their salary on the basis of motives that are associated with the presence of a disabled child.
- It is prohibited to dismiss mothers who have the care of a disabled child, except in the case of liquidation of the enterprise.
Housing benefits for families:
Families that have the care of disabled children can apply for housing. Such housing is provided at the beginning to people suffering from severe forms of certain chronic diseases from the list of diseases.
Certain categories of citizens with diseases, the list of which was approved in accordance with Government Decree No. 214 and the Order of the Department of Health, can receive the right to living space.
What is the personal income tax deduction if the child is disabled? According to the legislation of Russia, a tax deduction for a disabled child in 2019 is issued if the amount of income per year does not exceed 350 thousand rubles. Such benefits are calculated from January and continue until the month in which the income reaches the set limit.
Tax benefits for parents and guardians with a disabled child of group 3, as well as groups 1 and 2:
- On the second – 1 400 rubles;
- Deduction on the first child is 1,400 rubles;
- The third is 3,000 rubles;
- Tax deduction per disabled child – 12 000 rubles for parents / adoptive parents, as well as 6 000 rubles for guardians and foster parents.
These amounts are not money that you can get back, but fixed money, from which 13% tax cannot be withheld. For example, a citizen has three children under the age of 18, in which case, the amount of benefits for him will be (1,400 plus 1,400 plus 3,000) * 0,13 = 754 p. per month.
In the same volume has the right to receive a tax deduction and the second parent, if he has income taxable.
Who is eligible for income tax benefit:
Income tax exemptions for a disabled child are provided to people who have disabled children in their care, and this deduction amounts to 3,000 rubles. Also, this deduction is due to the family, if the disabled child is between the ages of 18 and 24 years old and has a disability of the first / second group, attending full-time education and being a student. The specified amount of cash retention is given to the guardian, or foster family.
Drawing up an application:
To compile it, you will need a sample tax deduction statement for a disabled child. In order to provide a deduction according to the personal income tax, the guardian of the child should submit an application before the end of the year in order to receive due payments from the next. Otherwise, the guardian’s deductions will have to be collected by the tax authorities himself. The standard deduction, as in the case of a disabled child, can be summarized on the basis of the Presidium of the Supreme Court.
Until what point is the deduction granted:
The standard deduction for a disabled child in 2019 is for each month of the calendar year, while the taxpayer’s income at the 13% rate has not exceeded 350,000 rubles since the beginning of the year. Since the beginning of the month, in which the total income has passed for 350 thousand rubles, a tax deduction on the child is not issued. In this case, the total amount of income can not be taken into account income in the form of dividends.
- Also, the deduction is terminated, if the child is dead – the return of the deduction is terminated from the beginning of the next year.
- In case the child has completed finished his studies in arr. institution and has not yet reached 24 years – the tax deduction ceases from the beginning of next year.
- If the child has reached his 18th birthday and does not complete full-time study, the deduction is suspended from the beginning of the next year.
- If the child is 24 years old and continues to study, the deduction stops from the beginning of the next year.
Property tax breaks for disabled children:
Disabled people and families with disabled children, the state provides at least a 50% discount on the rent for an apartment (in the houses of the municipal, state and public housing stock) and on the fee for utilities (not dependent on the housing stock), and in houses without its heating, with the price of fuel purchased within the normal range for sale to the public. This includes a 50% discount for phone charges.
Transport tax exemption for children with disabilities:
Disabled child, his guardians and soc. caregivers are entitled to receive free travel in public transport. These children are given a 50% discount on the price of travel on intercity lines of rail, air, river and motor vehicles, starting from October 1 and May 15.
- A disabled child also has the right to travel to the place of his treatment once a year, unless other preferential conditions are established by law.
- All of the above benefits apply to accompanying persons with a disability of the first group and are relevant for disabled children.
- Remember that for children with disabilities and their accompanying persons the right to travel to the place of treatment in a suburban and intercity bus can be provided.
Benefits can be obtained on the basis of the pension certificate provided and the positive decision of the guardianship and custody agencies, honey. certificates from health authorities confirming the importance of care, and certificates from the housing authority on accommodation. To obtain this benefit, you will need to show that the second parent does not use the benefit. If parents are divorced – you must provide documents proving this fact.