Child tax credit. Who and how much you can deduct? – Virtual Poland

The right to the child tax credit is available to people clearing the tax scale. In some cases, the amount of the deduction is subject to the limit – depending on the number of brought up children. It can be deducted eg. Via e-Statements, without having to go to the tax office.

Who is entitled to child tax credit?

Pro-family relief is intended for parents were settled by the tax scale. Which is usually doing work on the so-called. -time (PIT-36 or T-37). The taxpayer must still be sure to include the necessary Annex T / O.

According to the Law on income tax relief to individuals entitled to exercising parental parents, legal guardians – if the child resides with them and foster parents. So it deprives the right to deduct the parents deprived of parental rights and legal guardians not residing with the child.

Pro-family relief is for taxpayers, bringing up children:
of minors
regardless of their age, if you received an allowance (Appendix) care or social benefits,
about to complete 25 years of age learners in schools, referred to in the regulations on the education system, legislation on higher education, or the rules governing the system of education or education higher force in another country than Poland.

In a simple way you can fill an annual PIT eg. using the free program from the 2014 pro Pit Podatnik.info. Intuitive menus and hint system helps you get through the next stages of settlement. Makes it easier to avoid mistakes in calculations – eg. By exceeding the limit child tax credit deduction.

One child in some cases, the deduction limit

Those parents in 2014. One child may benefit from the relief. But not always.

While the annual earnings do not exceed the limit of:

of 112 thousand. zł in the case of a taxpayer who remained throughout 2014. married (in terms of total income of husband and wife),
about 112 thousand. zł in the case of a taxpayer who is a bringing up a child alone,
about 56 thousand. zł in the case of a taxpayer unmarried – including by some 2014 years.
On the other hand, parents caring for two or more children benefit from the allowance regardless of the amount of income received.

What income is included in the limit for the parents of one child?

According to the Law on PIT, the above amounts include all income taxed according to the tax scale. In this income reduced by the cost of obtaining. Also, net of premiums paid by the taxpayer’s social security, for example .:
of obtaining labor income, property rights, pensions,
on the sale of shares
oz non-agricultural activities which is loaded with 19 percent. tax rate.

The husband and wife caring for a child must remember that the annual deductible amount of relief for 2014. concerns including:
of both parents,
with legal guardians or foster parents – are married.

relief are tax-deductible in equal parts, or in any fixed proportion.

According to the Act, a taxpayer unmarried is not:
for person in relation to whom the sentence within the meaning of separation of separate regulations,
of the person in marriage if her husband has been deprived of parental rights or serving a prison sentence.

How much can I deduct child?

While raising one child taxpayer can deduct 92,67 zł per month – or 1112.04 zł per year. Of course only if they do not exceed the income criteria described above if you have one consolation.

If we raise two children, in the framework of preference can also deduct 92,67 zł per month – so 1112.04 zł per year. The first and second child – a total of 2224.08 zł.

On the other hand in the case of raising three children – one and two of them also a taxpayer may deduct the amount of 92,67 zł per month. So a total of two consolation after 1112.04 zł per year – time for a total of 2224.08 zł. By contrast, the third child of a parent may deduct an additional 166,67 zł per month – or 2000.04 zł per year.

And when we raise four or more children, the deduction is subject to:

of the 92,67 zł per month for the first and second child (a year after 1112.04 zł for each of them),
of 166,67 zł per month for the third child, or a year 2000.04 zł,
for the 225 zł for the fourth and each subsequent child, or 2700 zł per year.

Send PIT for 2014 years by the Internet & gt; & gt; & gt;