Child deduction limit c. Restrictions on providing personal income tax benefits for children

If there is a child in the family, then his parents, guardians, trustees or adoptive parents can claim the right to a standard personal income tax deduction. It will allow an individual to slightly reduce the tax burden - the income tax paid on income will be reduced due to a decrease in the taxable amount of the “children's” benefit. How is the child deduction applied in 2017, what’s new, what is the amount of the benefit and how to get it?

This benefit is considered standard. It can only be used for income in the form of wages. As a rule, an individual does not need to independently calculate personal income tax; this function, according to the Tax Code of the Russian Federation, is entrusted to the employer. The latter calculates the salary, applies the standard deduction, if applicable, calculates income tax in the amount of 13% and transfers the funds to the Federal Tax Service account.

Standard tax deductions are not limited to just “children’s”; there are a number of other amounts by which you can reduce your salary when calculating your income tax burden.

Not all individuals have the right to deduct personal income tax for a child, but only those who meet a number of criteria discussed below.

Important! The benefit must be provided until the total earnings from the beginning of the year reach the established limit of 350,000 rubles. (Relevant for 2017 – 2018). Previously, the limit for the standard tax deduction was RUB 280,000.

The following individuals who meet the following conditions have this right:

1. there are children in the family (these can be both natural and adopted children, as well as adopted children over whom guardianship or guardianship has been established);
2. the age of children is within established limits - in general, it is 18 years old; if the child continues to study full-time, then the age is extended to 24 years;
3. The employer has been submitted supporting documents proving the right to a standard personal income tax deduction.

The right arises:

• from the moment of birth;
• from the moment he was accepted into the family;
• from the moment of marriage with a person who has a child (subject to confirmation of maintenance).

The right is terminated:

• at the end of the year in which he turns 18;
• at the end of the month in which you turn 24 years old or receive a document confirming completion of full-time education;
• upon the death of a child;
• upon marriage (relevant for students aged 18 to 24 years);
• divorce from a person who has a child;
• refusal of a minor adopted into the family.

Amounts of the standard child tax deduction in 2017

The amount of the benefit depends on the order of appearance in the family and the presence of disability.

Examples of calculating the amount of the standard tax benefit

Example 1:

There are three children in the family: the first is 15 years old, the second is 11 years old (has a disability), the third is 2 years old. Parents are dear.

Total deduction = 1400 + 13400 + 3000 = 17800 rub.

The main and additional deductions for a disabled child are added together.

Example 2:

There are 4 children in the family: the first is 28 years old, the second is dead, the third is 13 years old, the fourth is 5 years old.

When calculating the priority, it is necessary to take into account all children who have ever been born in the family, including the deceased.

For children over 18 years of age (24 for full-time students), the standard benefit is not provided. but it is imperative to take them into account when determining the birth order of a child.

Who can get the child tax credit?

Persons who have declared this to their employer can apply for a reduction in the tax base by taking into account the standard deduction for personal income tax. What documents are needed are discussed below.

Among the persons who can apply for a standard personal income tax benefit for children are the following:

• natural parent (father, mother);
• adoptive parent;
• guardian;
• trustee;
• spouses of these persons, if they participate in the maintenance of the child (this point can be confirmed by the payment of alimony or cohabitation).

If the natural parents are divorced, then in the event of another marriage, the new husband or wife of the natural parents can also claim the right to a tax deduction for personal income tax. The main thing is to convince of the presence of such a right, that is, to prove that one is taking part in the maintenance of this child.

Example:

The parents of a 5-year-old child filed for divorce. The minor remained to live with his mother, the father pays alimony, according to the court decision. The father remarries. The new wife has the right to receive a deduction for her husband’s child, since there is confirmation of participation in maintenance in the form of alimony payments.

Who is entitled to a double deduction for children?

Benefits are doubled if:

• one of the parents does not want to exercise their right, transferring it to their spouse;
• the second parent is absent due to death, recognition as deceased or missing, as well as in the absence of an initial entry about him in the birth certificate.

Note: Deprivation of parental rights is not a reason for not applying the standard personal income tax benefit for a child. The fact that the rights have been deprived does not mean that the maintenance obligation has ceased, and therefore the right to a deduction in relation to income tax remains.

How to get a standard deduction for a child - list of documents

The employer is responsible for reducing taxable income and paying personal income tax, so you must notify him of your desire to take advantage of the standard tax deduction in writing. However, depending on the situation, the list of documents may change.

In general, two documents are sufficient:

1. a statement written in his own hand - the content of the text can be stated arbitrarily, the main thing is that the applicant’s request is clearly understood from it (the number of children is indicated, information about their age);
2. birth certificates for each child, they can be attached as a copy to the above form.

Sample application (click to enlarge):

Additional documents if you have a disability of 1 or 2 groups:

• a health certificate from a medical institution confirming the presence of disability; it must be updated annually, proving the fact that the disability has not been removed.

Additional documents for full-time studies:

• certificate from the educational institution confirming the full-time education received.

Additional documents for obtaining double deduction:

• a certificate from the place of work of the parent who renounced his right, stating that, in fact, the benefit does not apply to his income tax (the certificate must be updated monthly);
• a document confirming the death of the other parent or his unknown absence.

Non-natural parents must confirm that the child has indeed been accepted into the family. For this purpose, copies of the document from the guardianship authority regarding adoption are attached.

The situation becomes more complicated if a new spouse applies for a personal income tax deduction, you must confirm your right by proving your involvement in the maintenance of the child with the help of appropriate documents.

9 popular questions and answers

Question 1: A single parent gets married, does he still have the right to a double tax deduction for personal income tax?

Answer: No, the right to double size is lost. The new husband or wife also has the opportunity to take advantage of the deduction, along with the natural parent, in a single amount each.

Question 2: If the child died, should he be taken into account when determining the amount of deduction for the remainder?

Answer: Yes, of course, the priority calculation is carried out taking into account the deceased.

Question 3: Father and mother divorced. The father lives in a civil marriage with a new common-law wife; the marriage is not registered in the registry office. Can a common-law wife claim an income tax deduction?

Answer: No, civil marriage is not a basis for obtaining the right to a standard benefit. State registration of relations is required.

Question 4: The child's mother is unemployed, can the father receive a double deduction?

Answer: No, this is not allowed. Only an officially employed citizen can waive his right to a standard tax benefit. An unemployed person cannot refuse, since he does not receive income for which this benefit can be applied.

Question 5: Do I need to write a new application for deduction every year or is it enough to write once?

Answer: It is enough to write the application once. A new application is written only if the amount of the benefit has changed - the child has become disabled, or a new minor has appeared in the family.

Question 6: The child was born in November 2017, and the application was submitted to the employer in February 2018. Will the employer take into account the deduction for previous months - from November to January?

Answer: If the application is submitted in February, then the employer will begin to apply the deduction in February 2018. He is also obliged to return personal income tax for January 2018. For the previous year 2017, personal income tax refund is possible only through the tax authority by submitting an application for refund, 3-NDFL, 2-NDFL.

Question 7: The father of the child has reached the maximum base for applying the standard benefit for children of 350,000 rubles, but the mother has not. Can the father waive his right in favor of the mother so that she receives double the deduction?

Answer: Yes it is possible.

Question 8: The father was deprived of parental rights. Does he still have the right to a “children’s” deduction?

Answer: Yes, it persists if he pays alimony.

Question 9: A child aged 20 is studying full-time at a university, but is forced to take academic leave. Do his parents still have the opportunity to receive a standard personal income tax deduction?

Answer: Yes, it is saved. The fact of taking a leave of absence does not mean completion of studies.

The right to a child deduction or a deduction from the income tax for children has a parent, including an adopted parent, a spouse of a parent, an adoptive parent, a guardian, a trustee who is supporting the child. The deduction is provided for each child under the age of 18 or a full-time student under the age of 24 - student, graduate student, resident, intern, cadet (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

Amounts of personal income tax deductions for children in 2019

Who is the deduction for?	Condition of provision	Who gets the deduction?
		Parent, spouse of a parent, adoptive parent who cares for the child	Guardian, trustee, adoptive parent, spouse of the adoptive parent who is providing for the child
First child	Age up to 18 years or full-time student, graduate student, resident, intern, student, cadet under the age of 24	1 400
Second child		1 400
Third and each subsequent child		3 000
Disabled child	Age up to 18 years	12 000	6 000
Disabled child of group I or II	Full-time student, graduate student, resident, intern, student under the age of 24

If there are, for example, two minor children in a family, a parent can receive a child deduction in the amount of 2,800 rubles. (1400 rub. + 1400 rub.). That is, when calculating the income tax of an employee with 2 children, the deductions provided for each child are summed up.

What kind of child a parent is - first, second, etc. - is determined in chronological order by the date of birth of the children (Letter of the Ministry of Finance dated November 8, 2012 No. 03-04-05/8-1257). In other words, the first child is the oldest child in the family. Moreover, it does not matter whether a deduction is provided for it or not. That is, if, for example, two older children are already adults and child deductions are not provided for them, but the third child is under 18 years old, then he will still be considered a third child and will be entitled to a deduction in the amount of 3,000 rubles. (Letter of the Ministry of Finance dated March 15, 2012 No. 03-04-05/8-302). Moreover, when determining the amount of deduction for a joint child for spouses, each of whom has a child from a previous marriage, it is necessary to proceed from the total number of children (Letter of the Ministry of Finance dated November 7, 2018 No. 03-04-05/80099).

Income limit to receive a deduction

As in 2018, the child’s personal income tax deduction in 2019 is provided to the employee until his total income from the beginning of the year reaches 350,000 rubles. From the month in which the employee’s income exceeds the specified amount, the child deduction is not provided.

Personal income tax deduction for children in 2019: required documents

To receive a personal income tax deduction for a child in 2019, an employee must submit to the accounting department of his organization an application and documents confirming the right to the deduction (Clause 3 of Article 218 of the Tax Code of the Russian Federation). In a normal situation, a copy of the child’s birth certificate, in which the employee is indicated as a parent, is sufficient (Letter of the Ministry of Finance dated August 22, 2012 No. 03-04-05/8-991). The age of the child is also determined based on the certificate.

If the child is a full-time student under the age of 24, then in order to receive a deduction for him, the parent must annually bring to the accounting department certificates from the educational institution confirming that the child is studying there (Letter of the Ministry of Finance dated April 2, 2012 No. 03-04- 05/8-401). By the way, for the purposes of the deduction, it does not matter where the child studies - in Russia or abroad (Letter of the Ministry of Finance dated April 15, 2011 No. 03-04-05/5-263).

Child deduction if parents are divorced

Even if the parents are divorced and the child lives with one of the parents, the other parent has the right to a child deduction, provided that he participates in providing for the child. If you deduct from an employee’s salary on the basis of a writ of execution, a court order, etc., then it is obvious that your employee is involved in providing for the child, and the deduction must be provided to him (Letters of the Ministry of Finance dated October 11, 2012 No. 03-04-05/8 -1179).

Double deduction for personal income tax for a single mother

A double child deduction for personal income tax in 2019 is provided to the only parent of the child (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation). A double deduction can be provided only if there is no other parent at all, for example, if he died, was declared missing, etc. (Letter of the Ministry of Finance dated July 3, 2013 No. 03-04-05/25442).

If spouses divorce and the child remains with one of them, this does not mean that this parent becomes the only one for the child (Letter of the Ministry of Finance dated January 15, 2013 No. 03-04-05/8-23). The opposite is also true: from the moment the only parent gets married, he ceases to be the only one, and after such a joyful event, the deduction is provided to him in a single amount.

If one of the parents is deprived of parental rights, the other, according to the Ministry of Finance and the Federal Tax Service, is not entitled to a double deduction (

Every Russian, or almost everyone, is a taxpayer. For example, pensioners are exempt from paying some taxes. But the majority of the inhabitants of our country regularly pay income, land, transport and other types of taxes, thereby helping our vast homeland to exist.

Although it is believed that the average salary in the country is about 30,000 rubles, this is like the “average temperature in a hospital” indicator: that is, for ordinary people it is an incomprehensible value. This means that some categories of citizens cannot pay taxes in full, and various tax benefits have been developed for them.

These categories of Russians include families with children. The state supports the birth rate through various federal and regional programs, for example, Maternity (family) capital or lump sum payments upon the birth of a child. Of course, all this is very supportive of families with children. But there is one more benefit that is often forgotten by both taxpayers themselves and their employers. This is the child tax credit.

Tax deduction for children. What does it mean?

The tax benefit in question is provided in the following form: a certain amount of income is not taxed. In 2015 these amounts were:

• 1,400 rubles for the first-born, only child;
• 1400 rubles for the second child;
• 3,000 rubles for the third, fourth, fifth and subsequent children under 18 (in some cases 24) years old;
• 12,000 for children with disabilities;

It is very important to know that if each spouse has a child in a previous marriage, then their joint child is considered the third in the family and has the right to claim a tax benefit in the amount of 3,000 rubles.

Changes 2020 year in when calculating the tax deduction

In connection with the development of our country, with increasing attention to the value of family and interest in children, changes are expected in 2020 to the relevant articles of the tax code. Yes, child tax credit in 2020 for large families it is planned to increase 10 times (!!!), up to 30,000, which sounds more than incredible. But, nevertheless, many respected legal and tax portals write about this possibility.

Considering that for some categories of Russians the salary does not exceed 30,000 rubles, especially in the outback, outside of Moscow and the Moscow region, then 30,000 tax-free will guarantee that the family will be exempt from taxes for the time until the children is under 18 (24 in some cases) years of age.

In order to receive the standard child tax credit in 2020, several conditions must be met.

According to the rules, the deduction is provided to parents of children under 18 years of age, that is, minors. If the only or second child in the family has the status of group I or II disabled person, then an amount of income of 3,000 rubles is not taxed.

As in 2019, deductions for children in 2020, over 18 years of age (although this sounds somewhat strange), but under 24 years of age will be provided if the boy or girl is a full-time student. This also applies to graduate school, residency and other forms of training. If the training is completed, but the 24th birthday has not yet arrived, then the provision of the deduction stops in the month following the one in which the training ended.

In the opposite situation (the student has turned 24 years old, but is still studying full-time), the deduction continues to be provided until the end of the calendar year.

But the personal income tax deduction for children will not be provided for the entire year in 2019, but only until the taxpayer’s income reaches 350,000 rubles; no changes in this parameter are expected in 2020.

Documents for providing a deduction

What do you need to do to be provided with standard tax deductions for personal income tax in 2020 for children, regardless of whether you are parents of many children or just have one or two kids?

Let's talk about this too. You need to contact the accounting department of the company where you work and have the following documents with you:

• copies of children's birth certificates;
• an application in the form provided to you by the payroll accountant;
• documents confirming the right to a double deduction (such a deduction is provided to the only parent or adoptive parent).

If you did not apply for a tax benefit at your place of work for some reason, you can do this at the end of the tax period (calendar year) by filling out a 3-NDFL income declaration in paper or electronic form. In the program for filling out the declaration, in the “tax deductions” section, there is a column that concerns whether the taxpayer has children. Many people new to this program do not immediately understand where to check the box. You need to put a mark in the box “the number of children, starting from the third, has not changed and amounted to N children” (for example, if there are 3 children in a family, then you need to put the number 1 here, since there is only one third child in this family).

What are you entitled to if one child has already grown up?

Fortunately, it often happens that children grow up. If the eldest child is 18 years old and is not studying full-time, or is 24 years old and has completed his studies, then you lose the right to deduct for the eldest child. But you have two more, let’s assume they are 9 and 14 years old, then you are entitled to a tax benefit for the second and third child, that is, 1400 and 3000 per month.

In what other cases is the provision of a tax deduction terminated?

The tax deduction will cease if the child dies in the current calendar year. Benefits will cease to be provided on January 1 of the next calendar year.

If the child is not a full-time student and turns 18, the deduction also ends on January 1 of the next calendar year.

Of course, this entire system cannot be called 100% perfect, and obtaining a deduction requires collecting certain documents and confirming your status. For families that have three or more children, this is a significant measure of social support from the state that must be used.

Today, many parents are interested in what actions and conditions need to be fulfilled to reduce the size of the tax base, what documents need to be drawn up, what the limit is set for children in 2019, as well as many other features of this procedure.

In this regard, the article is devoted to the topic of tax discounts accrued for providing for a child, as well as the basic rules for issuing them.

Each parent who is officially employed and also pays personal income tax from other sources of income (if any) has the right by law to reduce the size of their tax base.

However, you can take advantage of the tax discount, which is available until he turns eighteen years old. And if the taxpayer’s daughter or son is a full-time student, the deduction will be provided until the age of twenty-four.

What are child deductions for?

Today, Russian tax legislation, namely articles numbered 218 and 219, establishes that the mother or father of a child can apply for a deduction in the following situations:

1. For security costs. Each individual who is the natural father, mother, trustee or guardian of a child, who is involved in his upbringing and support, is entitled to financial compensation.
2. To pay for education. If the taxpayer’s child is receiving full-time education and has not reached twenty-four years of age at the time of filing the deduction, then part of the money spent on education can be returned (if the payment took place less than three years ago).
3. For medical expenses. Sometimes it happens that an individual spends money to pay for medical services, as well as those necessary for the treatment of his child. In this case, the taxpayer has the right to return the personal income tax he previously paid or, in other words, to slightly reduce the price for treatment.

ATTENTION! To receive a deduction for the expenses described in the second and third paragraphs, be sure to make sure that the institution whose services the taxpayer used is licensed. Otherwise, you should not count on providing a tax discount.

What actions and conditions need to be fulfilled

To receive a deduction for a child, you must follow the same chain of actions as for any other type of tax credit. As a rule, this involves preparing and filling out certain samples of documentation, collecting all other copies of the required papers, submitting them for verification and waiting for the transfer of funds.

However, in order not to waste time and the above actions are not carried out in vain, we advise you to pay attention to the conditions that must be met to receive a child deduction:

• Submit documents on time. As you know, a declaration drawn up on form 3-NDFL is submitted no earlier than the next year after the year in which the taxpayer became entitled to this deduction.
• Child's age. As stated earlier, an individual is considered a child until he or she turns eighteen years old. And if he studies, then the status of a child remains with him for another six years after reaching adulthood.
• Pay personal income tax. Since compensation for children is issued from the state treasury, or, in other words, the individual’s personal income tax is returned to him, then only taxpayers can receive a child deduction.

It should be noted that in the event of a reduction in the tax base for expenses related to payment for treatment or education of children, one must not forget to take into account such a factor as the statute of limitations for deductions, which is three years.

Documentation

To receive a child tax deduction, first of all, an individual will need to fill out documents such as a declaration (filled out in accordance with the 3-NDFL form), a certificate with information about income (issued by the employer and filled out according to the 2-NDFL sample), an application containing a request for personal income tax return and bank card details, as well as make a copy of the birth certificate.

If the taxpayer claims in connection with expenses for a child, the above list of papers must be supplemented with a copy of the license of the institution whose paid services were used, an agreement on their provision, as well as all kinds of payment documents.

Deduction limit in 2019

Tax legislation sets a certain limit on the amount of each type of deduction. That is, the taxpayer cannot receive an amount greater than that specified in the legislation as the maximum possible. Therefore, before counting on any amount of financial compensation for a child, make sure that it does not exceed the maximum permissible amount.

For standard deduction

A tax discount (the one that is provided for providing for children) is accrued to an individual until his total income, calculated from the beginning of the year, does not exceed an amount equal to 350,000 rubles. If the taxpayer’s annual income is less than the specified amount, then the deduction will be accrued to him throughout the entire tax period.

Thus, if the child’s father earns 50,000 rubles per month, then his tax base will be reduced from January to July inclusive. That is, for seven months he will pay tax on a slightly smaller amount than usual, and then this process will be suspended.

To understand until what month the children’s standard deduction will be accrued, you need to divide its maximum amount (350,000 rubles) by the taxpayer’s monthly income. The resulting number is the month during which the tax rebate will be issued for the last time in the year.

For social expenses for a child

In 2019, it is not always possible to reduce the tax base by an amount that coincides with the amount of expenses incurred by the parent. In case of fairly large expenses, you should pay attention to the following maximum restrictions:

1. 120 000 rubles – the maximum possible tax credit provided for expenses related to the payment of medical services for the taxpayer’s daughter or son, as well as the purchase of medications for them.
2. 50 000 rubles — This is the deduction limit for an individual who has paid for the education of his children, and it does not matter at all whether they are relatives or wards.

In order to find out how much more money an individual will receive in a year after providing him with the maximum amount of social deduction, you need to find 13% of the above figures. Thus, a parent can receive no more than 6,500 rubles per year for a child’s education, and 15,600 rubles for treatment.

IMPORTANT! If a parent is raising a child alone or the second parent refuses the deduction, then in this case the taxpayer is entitled to double compensation. However, the maximum permissible limits for child deductions remain the same.

Personal income tax deductions are a government benefit that allows individuals to increase their monthly income by reducing the standard income tax rate. All citizens who are residents of the Russian Federation, have official earnings and fall under a certain category can apply for this type of benefits.

Afterwards, visit the tax office, where previously paid income taxes will be recalculated and a refund will be issued.

Property

Property tax deductions are provided by law for both the purchase and sale of owned residential space.

Benefits are available to families for the following expenses:

• purchasing a home due to the birth of a child (need to expand living space);
• repair work (if such a condition is in the contract of purchase and sale);
• payment of interest on a mortgage loan.

When purchasing real estate, the deduction limit is RUB 2,000,000. If the benefit is issued to pay off a mortgage loan, then the family can receive up to 3,000,000 rubles.

Apartments and houses purchased before 2019 are not subject to the interest payment limit, so costs can be reimbursed in full.

A property deduction can be issued both through the INFS and at the place of official work. In the latter case, there is no need to fill out a 3-NDFL declaration, since this is done by the enterprise’s accounting department, which enters all the data into the 1C program.

Social

Social tax deductions can be divided into two main types:

• for treatment;
• for studying.

To obtain the first one, you must submit a corresponding application to the tax authority or at your place of work.

This benefit is paid not only for the treatment of the applicant himself, but also:

• parents;
• children;
• spouse.

For the current year, the maximum payment for ordinary treatment is 120 thousand rubles and in full for expensive ones. You can apply for this benefit annually.

Tuition deductions also apply not only to the applicant, but also to his children, brothers, sisters and parents; starting from 2019, deductions are not issued to spouses. Registration is similar to deduction for treatment.

Double

It is possible to issue a double deduction if one of the parents writes a written refusal to provide him with this benefit in favor of the other. You can also count on double payment if the second parent is absent.

According to Article 218, the following may qualify for a double deduction:

• single mothers and fathers;
• sole adoptive parents;
• widowers and widows;
• a parent who is not in an officially registered marriage (if there is a written refusal of the second).

As for mothers who were married but officially divorced, according to the law they are not considered single mothers, since the child has a father. Therefore, they can claim a double deduction only if there is a written refusal of the husband in her favor.

In case of remarriage, the parent is deprived of the opportunity to receive a double deduction, since now the new spouse who participates in the maintenance of the child has the right to apply for the benefit.

Codes and sizes

All personal income tax deductions must be displayed in tax reporting, indicating their type and amount.

Enter starting from the leftmost cell in capital block letters. Appendix 3 to the Procedure for filling out the report contains region codes (Order of the Federal Tax Service No. ММВ-7-11/671@ dated 12/24/14).

Do you need to attach documents to 3-NDFL - read in.

Where to enter information and under what code this or that benefit is indicated can be seen in the table below:

Type of deduction	Category of taxpayers (legal grounds)	Codes	Size in rubles
Standard	Article 218, paragraphs 2 to 16, sub. 2 p. 1	104	500
	Article 218, paragraphs 2 to 15, sub. 1 item 1	105	3 000
For the first and second child up to 18 years old and up to 24 years old in case of full-time education		126/127	1 400
		130/131	1 400
On the third and subsequent	To all parents (regardless of the legality of their marriage) and their new spouses (in case of divorce and remarriage).	128	3 000
child under 18 years of age and up to 24 years of age in case of full-time education	Adoptive parents, guardians, foster parents and their spouses.	132	3 000

Table continuation:

For a disabled child and full-time students of children of the first and second disability groups	All parents who are in an official or civil marriage.	129	12 000
	Fosters and guardians	133	6 000
Double deduction for the first and second child	To the only parent	134/136	2 800
	To the sole guardian	135/137	2 800
Double deduction for the third and subsequent	To the only parent	138	6 000
	Sole guardian, trustee	139	6 000
Double deduction for disabled children	To the only parent	140	24 000
	Sole caregiver or guardian	141	12 000
Property deduction	Article 220, subparagraphs three to four, paragraph 1.	311, 312	The amount is equal to the interest paid
Social	Article 219, subparagraphs 2 to 5, paragraph 1.	320, 321, 324, 325, 326, 327, 328	The amount depends on the expenses incurred

Limit amount

Each preferential deduction program differs not only in its requirements for taxpayers, but also in the amounts of payments.