Tax benefits and privileges for disabled children in 2022

Legislative norms on social support for families with disabled children

The main legislative acts regulating the provision of guarantees and benefits to families with special children in Russia are:

• Federal Law, approved by the State Duma on December 23, 2013 under No. 442, on basic measures of social services for Russians;
• Presidential Decree on guaranteeing additional legal, social and economic support for persons with disabilities - No. 774/May 13, 2008;
• Presidential Decree No. 175, dated February 2, 2013, on payments to persons caring for children with disabilities and childhood disabilities;
• Law of the Russian Federation No. 178/17.07.1999 on granting the right to parents and guardians to receive a set of social services for their disabled children (clause 9 of article 6.1);
• Federal Law No. 181 of November 24, 1995 on the right of families with disabled children to improved living conditions and a 50% discount on housing and communal services.

Tax benefits for parents of disabled children are allocated in accordance with the provisions of the Tax Code (Tax Code) of the country - its article 218. The preference is carried out by deducting a certain amount not subject to personal income tax from the salary of working parents (guardians).

What payments are due to a disabled child?

The child is entitled to a disability pension (Article 11 of the Law “On State Pension Provision” dated December 15, 2001 No. 166-FZ). In 2019, its size was 12,082.6 rubles. To receive a pension, you must submit an application to the pension fund. For parents who are unable to work, an allowance is assigned - 5,500 rubles (Decree of the President of Russia No. 175 of February 26, 2013).

Also, for a disabled child, a monthly allowance is provided until adulthood for the purchase of goods for children, baby food and special dairy products. The benefit is assigned at the request of one of the parents, regardless of family income. The application is sent to the social services department. protection. The full period of disability is accrued from the first day, but no later than six months. The benefit amount in 2022 is 6,850 rubles.

Peculiarities of accrual of ST for guardians and parents of disabled children

Providing this type of deduction refers to receiving a claim-type benefit. The deduction from the taxable amount of earnings when determining personal income tax continues until the date when the earnings of an individual equal the amount of 350,000 rubles. The preference is renewed from the beginning of next year.

The benefit applies not only to families with minors with disabilities, but also to full-time students in the 1st and 2nd groups (graduate students, cadets, residents, interns) until they reach 24 years of age. Measures to support families are provided from the federal budget.

Nuances of obtaining a deduction for a disabled child’s education at a university

A deduction for the education of a disabled child belonging to a social type is provided by the state in parallel with receiving a standard deduction for personal income tax. The preference is the ability of one of the parents to return previously paid personal income tax from the amounts spent on paying for their offspring’s education at a university.

The disabled person himself can apply for the deduction if he is employed. The norm is regulated by Art. 219 of the Tax Code of Russia.

Currently, tax benefits for parents of disabled children who are studying at a university can be received monthly, without waiting for the end of the year, as was the case before 01/01/2016.

In this case, you need to contact your employer. But you will still have to go to the tax office for notification of the right to receive a deduction.

The maximum amount of expenses for educating one's children (foster children, foster children) is taken to be 50 thousand rubles/year. That is, the return of funds spent on education is made (maximum) in the amount of 6,500 rubles: 50,000 x 13%. If the cost of training exceeds the permissible 50 thousand rubles in the calculation, the deduction will not be large.

Amount of benefits for a disabled child

When the disabled child’s status is confirmed, we recommend that you do not delay in submitting documents to receive benefits. Here is a sample list of them:

1. Health care. Free rehabilitation and equipment with everything necessary, according to list No. 2347-r dated December 30, 2005. This list includes such important and expensive needs as a wheelchair, a hearing aid, and free medications.
2. Transport benefits. There is no charge for using public transport, also for the person accompanying the child. Fifty percent discount on air tickets, Russian Railways tickets. There is no charge for tickets when traveling to the place of treatment (no more than once a year), or for an accompanying person.
3. Housing. Priority provision of housing for orphans upon reaching adulthood, if the person can care for himself independently, according to the individual program of the disabled person.
4. Education. Non-competitive admission to universities, technical schools, etc.
5. Spa treatment. Camps for children from seven to fifteen years old. Sanatorium for children from four to fourteen years old. Recreation centers for low-income families. Vouchers are provided free of charge or with a fifty percent discount.

How are tax deductions processed?

A standard deduction for personal income tax for a disabled child is most often issued by the employer after submitting the appropriate application and the necessary documents. Subject to compliance with the law, the taxable amount of earnings of each working parent is reduced. The family will eventually have more income.

You can count on a social tax deduction for education if you study at not every university. Such a right appears when an educational institution (including abroad) has the appropriate license. In this case, the contract for receiving paid education must be drawn up in the name of the parent of a child with a disability, as well as documents on payment.

How many times does a citizen have the right to take advantage of this benefit?

Parents of a disabled child have the right to a deduction until he turns 18, or until he turns 24 if he is a full-time student or graduate student. The calculation begins in January of each year until wage payments reach 350 thousand rubles. Once this limit is exceeded, the deduction ceases to be submitted until the new year. A citizen can use this benefit constantly, the only limitation is that the total income exceeds the amount established by law.

How to fill out form 3-NDFL to receive tax benefits and deductions.

The form of the document and the procedure for filling out the declaration are established in the order of the tax service dated December 24, 2014 No. МММВ-7-11/ [email protected] (as amended according to the order of the Federal Tax Service No. МММВ-7-11/ [email protected] ). The unified KND form 1151020 can be downloaded from the resources of specialized institutions and on helper sites.

In the current year 2022, when declaring to the tax service their intention to receive a deduction for paying for their children’s education in 2022, the parent also has the right to return the tax for both 2022 and 2022. You need to prepare a separate declaration for each year. To correctly fill out the fields, you must use the 2-NDFL certificate.

To complete the declaration you need to fill out:

1. Personal data of the declarant. This includes information from the passport - full name, registration address, as well as codes - the local tax authority and an eleven-digit code - according to OKTMO. You can find out these digital values ​​by calling the tax office. After completing each page, you must save it;
2. Next, fill in information about the type of income, most often it is salary. Its size is taken from the 2-NDFL certificate provided by the employer’s accounting department. The name of the company, its tax identification number, checkpoint and OKTMO code are also taken from this certificate and entered in the appropriate field;
3. In the line “Total amount of income for the year” the figure from clause 5.1 of form 2-NDFL is entered;
4. Line “Total amount of income for the year” - this data must be taken from paragraph 5.1 of the 2-NDFL certificate;
5. Data on the taxable amount of income is entered in the next line, and is also taken from certificate 2-NDFL (clause 5.2);
6. The withheld tax amount is transferred from clause 5. 4 of the certificate to the next declaration period.

After filling out the section of the declaration containing information about income, you must enter the requested information in the section on standard and social deductions.

Here you need to select the appropriate item “Children’s education expenses” and indicate their amount.

Completing each sheet of the declaration with a personal signature indicates the completeness and accuracy of the information.

Where should the declaration be submitted and within what time frame?

You can receive a social tax deduction from your employer if you paid for your training in the current year. If a parent wants to return part of their income for a year or several years, they need to contact the tax authority. In this case, the deduction can be provided to the parent for a period not exceeding 3 years.

It is necessary to apply for a deduction for the education of children at the tax office at the place of residence by April 30 following the reporting year.

To apply to the tax authority for a refund of part (13%) of the funds spent on training, you must submit to the inspector:

• Statement;
• Original and copy of passport;
• Declaration 3-NDFL for the year in which the payment was made;
• A certificate from the employer confirming the amount of taxes withheld;
• Agreement with the university on the provision of paid educational services;
• A certificate confirming that the child is studying at a specific university;
• A copy of the license of the university, academy, institute.

Confirmation of the fact of payment are the original payment documents. Copies of these are also provided. The declaration and scanned copies of documents can be delivered in person, using the Internet or postal services.

Ways to compensate for deductions

When applying for a deduction for training from an employer, previously paid income tax is not returned through the company cash desk directly to the mother or father.

Having received a notification from the tax office, a parent’s application and payment documents confirming the expenses incurred for their children’s education, the accounting department will withhold a monthly reduced amount of tax from current earnings, taking into account the required deduction.

What should I do to get benefits for a disabled child?

Disability is assigned based on the results of a medical and social examination (MSE). A referral for an examination is given by a doctor at a clinic or psychiatric clinic.

ITU admits children to the commission by appointment on a first-come, first-served basis. The queue can be from 1 month. You will have to come to the office in person. You can only find out the appointment time by phone. If you need to re-pass the commission to extend your disability, do not wait for the end of the disability period, but sign up a couple of months in advance (but no more), which will take the specialists to pass.

As a rule, before the commission you need:

• undergo a series of specialists (all individually, check details with the doctor who gives the referral);
• take blood and urine tests;
• An ECG may be required.

After passing through all the doctors, the pediatrician writes an epicrisis. The epicrisis is a certificate that contains all the information about past and current diseases, vaccinations, etc. Be careful, the certificate must be certified by the signature and seal of the pediatrician and the head of the department.

Advice! When undergoing specialist examinations, ask the doctor to indicate treatment recommendations in the conclusion. For example, after consulting an orthopedist, flat feet are discovered; treatment requires a course of massage and special shoes. These recommendations during the ITU will be included in the individual rehabilitation program (IRP). Based on such recommendations, the necessary things or services will be provided to you free of charge.

Documents for ITU

To register for the commission, a number of documents are required:

• direction - Form No. 080/у-06;
• children's card from the clinic;
• certificate-epicrisis;
• characteristics from the place of study (upon request);
• birth certificate;
• Form No. 9 - about the place of registration of the child;
• temporary registration (for those who want to pass a commission at their actual place of residence);
• passport of mother or father.

Re-examination is required for most children once a year. Depending on the diagnosis, perhaps once every 2 years or once every 4 years. An exception is a number of diseases when re-examination is not required (according to Decree of the Government of the Russian Federation No. 95 “On the procedure and conditions for recognizing a person as disabled”).

Current recommendations for applying tax incentives

The Tax Code does not establish a list of documents that must be attached in each specific case.

In addition to basic business papers, to receive a standard deduction (child’s birth certificate, parent’s passport), you may need:

• Certificate from the housing office about the cohabitation of a child with a disability and one parent (or two guardians, adoptive parents, parents);
• Adoption document;
• Certificate confirming disability, etc.

The standard tax deduction falls under the category of declared benefits. Until the working parent submits an application, no deduction will be made. No preference has been established for previous years.

Starting from 2022, there is a provision in tax legislation that the usual child deductions and the reduction in the parent’s income for taxation (if his child is disabled) can be summed up:

• The standard income tax deduction for the first and second child is 1,400 rubles;
• If one of them is disabled, the deduction for him will be 15,000 rubles (3,000 + 12,000);
• For a healthy child, 1.4 thousand rubles will be deducted from income;
• For the third and subsequent children - 3000 rubles;
• The usual deduction for a disabled child is 3,000 rubles, regardless of the order of his birth.

The tax legislation of individual constituent entities of the Russian Federation also provides tax benefits for mothers and fathers of disabled children (property, transport, land tax, etc.).

These privileges help reduce tax pressure on families that are in a very difficult financial situation. But only working parents, as well as working minor children (1st, 2nd group) can claim tax benefits.

What documents are needed to receive benefits for a disabled child?

In accordance with current legislation, the following documents must be provided:

• passport of the parent (guardian or trustee);
• birth certificate;
• Form No. 9 on child registration, or temporary registration;
• certificate 2-NDFL;
• certificate of confirmed disability,
• statement.

To ensure that benefits are not denied, you should first consult with a lawyer and clarify whether all documents have been collected and filled out correctly.