Disabled child and property tax

Over the past decades, in Russia and in the world there has been a trend towards increasing the number of disabled children. This is facilitated by the environmental situation, childhood injuries, and the increase in diseases. The most important task of society is to assist children with disabilities in mastering social experience. The state should ease the financial condition of families raising such a child by providing social and tax benefits for parents of disabled children and create a system that reduces the time for receiving all required preferences.

The concept of “Disabled child”

Disability is considered:

• important health problems accompanying dysfunction of the body;
• inability to move independently, navigate in space, communicate with others completely or partially;
• obligation to provide systematic care, take measures to restore lost capabilities (rehabilitation) and develop potential capabilities (habilitation).

An important point for assigning disability is the coincidence of the conditions on the above points. For example, if a child has a congenital disease that does not prevent him from leading a full life, he will not be given the status of a disabled person.

Steps to receive all benefits and preferences established by state regulations must be taken by family members who have a child with disabilities in their care.

The main document for subsequent tax reduction will be medical confirmation of violations in the development of the child, resulting in disability.

The algorithm for obtaining a document is as follows:

• with the help of a medical specialist, establish the correct diagnosis and obtain a medical report confirming the fact of the disease;
• get a referral to ITU;
• submit an application to the organization conducting the examination;

Advice: Specialists from social security authorities or a children's hospital will explain where the center for passing the medical examination is located.

• undergo a comprehensive medical examination, do tests, visit highly specialized specialists who can identify other health problems, if any;
• obtain the conclusions of highly specialized doctors, test results and contact your children's doctor to draw up an epicrisis; if the baby suffers from mental or mental disabilities, the conclusion is issued by a psychiatrist;
• with a report drawn up by a pediatrician or psychiatrist and signed by the head physician of a clinic or dispensary, contact the ITU with an application for assignment of a disability group;
• come to the meeting of the medical commission on the appointed day, bringing with you the results of medical examinations and documents. In special circumstances, the commission may hold a meeting at the patient’s home or in a hospital;
• Having analyzed the circumstances, the medical commission will decide whether to assign a disability.

Having received a positive conclusion, the child must be registered with a special register in a children's clinic.

Modern legislation allows that at any age, there is a possibility of recovery from a disease that led to disability. Only certain categories of disabled people of group 1 are recognized as incapable of work for the rest of their lives.

Therefore, you will need to undergo the ITU annually in exactly the same order as the first time.

To reduce bureaucratic delays, since April 2020, amendments have been made to facilitate the procedure for passing the ITU. Permanent disability, including childhood disability, is established during an initial medical examination. Legislators expanded the list of diseases for assigning lifelong disability.

Is the state entitled to an apartment for a disabled child?

Depending on the disability group, children with disabilities need to be provided with everything they need and the creation of the most comfortable living conditions.
Parents are wondering how they can get an apartment if the family has a disabled child? Especially for these purposes, the current legislation provides for a system of measures that make it possible for families with children with disabilities to purchase square meters.

In addition, it is necessary to take into account the general rules for improving current living conditions. We are talking about those that apply to cases of providing apartments to children with disabilities. It is very difficult for parents of such children. They need not only to be supported and educated, but also to be provided with everything they need to help them lead a normal life.

Depending on the disability group, it may be necessary to create appropriate living conditions that would make it easier to move around the house and use the bathroom and toilet. Even minors who cannot walk independently need a stroller. Mom and dad need to take care of purchasing it.

In order to find out whether children with disabilities are given square meters, you need to refer to the basic norms of the Federal Law “On Social Protection of Disabled Persons in the Russian Federation.”

If you pay attention to the seventeenth article of the law, you will find out that housing for children with disabilities can only be provided taking into account the following basic features:

1. a minor can apply for a free apartment under the federal program only if he was registered as needy after January 1, 2005;
2. All housing benefits for children with disabilities under regional programs are available if registration occurred before January 1, 2005.

It should be noted that the right to square meters for disabled children in our country is provided for by current legislation. However, in order for a child who has not yet turned eighteen years old to be provided with an apartment, a large number of different requirements must be met.

Characteristics of tax benefits for parents of disabled children

Tax privileges for families with disabled children are provided for by federal and regional laws.

The benefits established by state acts have different directions:

• reduce the tax base;
• reduce the tax rate;
• The family is completely exempt from tax.

Tax benefits for income received by individuals

The Tax Code, Article 218, provides for a reduction in the personal income tax tax base for families who are raising a disabled child. The main thing is that the spouses are officially employed.

The amounts of deductions are:

• for the firstborn and second child – 1400 rubles;
• for the third and future children - 3000 rubles;
• for adoptive parents and natural parents of a disabled child – 12,000 rubles;
• for guardians, trustees, adoptive parents of a disabled child – 6,000 rubles.

The benefit can be used until each child reaches 18 years of age; up to 24 years of age, parents of disabled people of groups 1 and 2 who are receiving full-time education have the right to receive the privilege.

Both mother and father are eligible for the benefit, so in essence, the two-parent family receives double benefits.

To receive a deduction, you must take the required set of documents and submit an application to each spouse at your place of work.

The personal income tax benefit is temporary and ceases to apply:

• if the taxpayer’s income exceeds 350 thousand rubles. from the beginning of the calendar year.

The deduction stops from the beginning of the month when the salary exceeds this amount.

Important: if a family receives income in the form of dividends, they are not included in the total income.

From the beginning of the next year, no deduction is made:

• when the child turns 18 years old, if he is not a full-time student;
• upon completion of education, if age is less than 24 years;
• when the child turns 24 years old, but continues his studies;
• if the child died.

Be sure to know that benefits for children with disabilities are cumulative. This means that after the birth of a second child, who is also assigned the status of a disabled person, each spouse will receive the right to a monthly tax exemption in the amount of 13,400 rubles. (1,400 rubles for the birth of a second child, plus 12,000 rubles for the fact that he has a disability).

We emphasize that this amount is not returned to your hands, but reduces the tax base. Let's consider an example: there are three children in a family, the second of whom has been disabled since childhood. The amount of benefits for each spouse will be

(RUB 1,400 +RUB 1,400 +RUB 12,000 +RUB 3,000) *13%=RUB 2,314

One of the parents can receive a double amount of tax benefits in the following cases:

• if one of the parents writes a statement of refusal to receive benefits;
• until a person raising a disabled child enters into a new marriage.

In addition to standard benefits, you can also receive social benefits: for purchasing medicines and receiving expensive medical services. It is important that payment for these items is made by the taxpayer himself. The amount spent on the above purposes and with which you can receive a benefit, according to current legislation, is 120 thousand rubles.

How to get housing?

The Decree of the Government of our state established a certain procedure for registering citizens accordingly. We are talking about those families in which a child with disabilities is being raised.

Only those cases in which parents with a disabled minor child really need improved living conditions are considered.

The regulatory act established the grounds on which a family with such children can be placed on a waiting list:

1. the standard of housing for parents with a child with disabilities must necessarily be lower than the local standard for providing housing space;
2. living in an apartment that does not meet basic sanitary and technical requirements;
3. mother, father and child with special needs share square meters with citizens who suffer from severe forms of various pathologies;
4. a family with a disabled minor does not live in their own apartment, but in a dormitory;
5. living in adjacent rooms in the absence of the fact of relationship between two or even more families.

It is necessary to pay attention that if a child with disabilities grows and is brought up in a family, then the standard of housing provided to him must necessarily be calculated in such a way as to eliminate the need for improving housing conditions.

Some families mistakenly believe that they can count on getting an apartment, even if they are not registered. This possibility is completely excluded.

If a child with a disability is on a waiting list for housing, he will be provided with an apartment only when new state or municipal houses are built.

As for expanding the living space, current legislation provides for such a possibility.

In this case, mandatory confirmation of a severe chronic disease is important. The list of such ailments has been approved by the Government of our state.

Conditions for providing housing out of turn

It should be noted that outside the main queue, citizens of our country who suffer from severe forms of chronic illnesses can apply for free housing (apartments):

1. active forms of tuberculosis. We are talking about diseases that affect not only the respiratory organs, but also other body systems;
2. severe mental illnesses, which may require mandatory medical observation;
3. multiple skin lesions;
4. leprosy;
5. children with HIV infection;
6. serious condition after transplantation of internal organs and bone marrow;
7. tracheostomy, fecal, urinary and vaginal fistulas. This also includes a lifelong form of nephrostomy, bladder stoma, and urinary incontinence, which cannot be cured surgically. Facial malformations and an unnatural anus are also included in the category of severe pathologies. One of the most serious diseases are disorders of the development of the skull, which are accompanied by problems with respiratory function. In this case, the child cannot chew and swallow food normally;
8. absence of lower limbs, serious diseases of the musculoskeletal system. This category can also include children with persistent impairment of the lower extremities; Often these children are in wheelchairs;
9. severe organic damage to the organs of the excretory system, which are complicated by renal failure of the second and third degrees.

Documents to be received

To register as needy, you must provide the following documents:

1. statement;
2. certificate of personal account;
3. certificate of family composition;
4. certificates: marriage, divorce (if any), birth of children;
5. information from the house register in the form of an extract;
6. certificate of disability and rehabilitation program (photocopies);
7. other documents depending on the specific situation.

The procedure for providing ownership of an apartment

Please note that square meters are provided to a family raising a disabled child strictly in order of priority. The length of the wait depends on the time when the minor with disabilities was registered.

Disabled child and property tax

A disabled child who owns real estate or is a participant in shared ownership is exempt from paying property payments.

Advice: such property should not be used for commercial gain (renting, office, hostel).

Real estate tax is a local fee; regional authorities have the right to adopt a resolution providing social benefits to citizens raising a child with special needs.

For example, residents of the cities of Volgograd, Ufa, Kazan, Krasnoyarsk, raising children with disabilities, are exempt from paying property taxes, in accordance with legislative acts adopted by local authorities. The benefit will begin to work this year upon payment of taxes for 2020.

Land tax

Federal laws do not provide land tax benefits for families with a child with disabilities.

For a plot of land that is registered in the name of the child himself, clause 5 of Article 391 of the Tax Code of the Russian Federation provides for a reduction in the tax base from which the tax is calculated. The base is reduced by the cadastral value of 0.06 hectares of land area. If several plots are registered on it, the benefit is given only for one plot. If, after applying the deduction, the tax base takes a negative value, then the land tax is calculated with a zero base.

Advice: for a tax deduction, it is better to choose a plot whose cadastral value is higher.

Transport tax benefits for vehicles for families with a disabled child.

Having a car in a family raising a child with developmental problems is a necessity.

The transport tax replenishes local budgets. Establishing payment preferences is the exclusive right of local legislators. This means that it is used only by those families where appropriate laws have been adopted. By following the link you can find information on tax preferences by region of Russia.

The benefit is not assigned automatically. You can use it by visiting the Federal Tax Service with a set of necessary documentation and filling out an application in the established form.

A federal benefit exempts from taxation a car specially equipped for a disabled person and a car, the purchase of which was financed by social security authorities (second paragraph of paragraph 2 of Article 358 of the Tax Code of the Russian Federation).

Housing benefits

Federal laws also provide housing benefits for children with disabilities. A child with a disability (in fact, the family in which he grows up) is given the opportunity to use public money to improve his living conditions. However, families requiring new housing are divided by law into two categories:

• those registered before January 1, 2005 are on a preferential queue consisting of disabled people;
• those registered after January 1, 2005 do not have a priority right to receive an apartment in the first place, since the queue consists of both disabled people and those in need of relocation from dilapidated housing.

More specific assistance is provided for paying for an apartment:

• compensation in the amount of 50% for utility bills, telephone and contributions for major repairs;
• when a disabled person lives in a house without central heating, the state compensates half the cost of fuel and transportation costs for delivering this fuel to the place of residence,
• benefits for obtaining land for individual housing construction, gardening and horticulture.

Rights of a disabled child to housing

First, you must confirm the fact of the need for improved living conditions and prove the establishment of disability. For families with disabled children, not only special preferential rules apply, but also the general procedure for allocating residential premises.

The security is carried out on the basis of Federal Law No. 181-FZ of November 24, 1995 (hereinafter referred to as Law No. 181-FZ). The key nuances of allocating an apartment at the expense of the state or municipality are specified in Art. 17 of this act:

• a disabled child can receive housing for free only if registered with municipal authorities;
• when placed on the queue before 01/01/2005, the allocation of residential premises will take place according to the regulatory rules of the constituent entity of the Russian Federation;
• If a family with a disabled child is placed on the waiting list after this date, the apartment is provided within the framework of the federal program.

Note!

Since minor children are incompetent, all legally significant actions are performed for them by their parents.

Child deductions

In Russia, there are no additional child tax deductions. For children with disabilities, discounts are applied to utility bills in the amount of 50% and personal income tax refund at the work of legal representatives (from 1,400 rubles).

Property deductions

State and local property taxes can generally be deducted from the owner's federal income taxes, creating a property tax deduction.

Deductible property taxes include any state, local or foreign taxes that are levied for the general public welfare. They do not include taxes collected for home repairs or services such as trash collection.

A property owner can claim a tax deduction for some or all of the taxes paid on the property, as long as it is for personal use and the owner itemizes the deductions on his or her federal tax return.

Taxes paid on rental or commercial properties, or on property not owned by the taxpayer, cannot be deducted.

This deduction is provided by the tax authority to the owner or several co-owners. It doesn't matter that one of them is a minor. Only a legal representative has the right to apply for a deduction.

Since such a deduction implies the return of personal income tax from a person’s official earnings, his legal representative receives it. If the owner is only a minor, then the deduction is not provided.

An exception is when a child under 18 years of age is working or is emancipated by law by a court.

In this case, the rules and requirements apply the same as for an adult citizen.

Documents for property deduction will vary depending on the situation (application, income certificate, marriage certificate, title documents establishing property).

To achieve the desired result, the applicant must supplement the previously specified package of applications with statements on the assignment of interest on the loan and evidence of repayment of the relevant debt.

Answers to common questions about tax benefits for parents of disabled children

Question No. 1: I am a single mother, can I receive a double tax deduction for personal income tax?

Answer: Yes, single parents have the right to claim a double personal income tax deduction until they enter into a new marriage.

Question No. 2: I filed a tax deduction in January, but in October of the same year they stopped taking it into account when paying my salary, what should I do?

Answer: Probably, by October, your total income, calculated on an accrual basis from the beginning of the year, turned out to be more than the maximum possible amount for accounting for a tax deduction - 350 thousand rubles.