Disabled child: benefits for parents in 2020
Students with disabilities have the same rights when entering schools.
Depending on their health status, they can attend general and specialized school institutions. Financing of training and maintenance is carried out at the expense of the state and is determined by the Government of the Russian Federation. A parent accompanying a disabled child to a medical sanatorium, if he needs additional care (a certificate is issued by the attending physician), is provided with a sick leave certificate for the duration of treatment and travel.
Benefits for parents of disabled children in 2020
The fundamental document defining the foundations of the rights of children with disabilities at the international level is the Convention on the Rights of Persons with Disabilities adopted by the UN Assembly in 2006. On its basis, relevant legislative acts and bills are created in those states that have ratified the Convention. The general principles laid down in the Convention are to protect and ensure the equal and full enjoyment by children with disabilities of all fundamental human and civil rights and freedoms. Issues of rights and freedoms of disabled children are covered by Article 7 of the Convention.
The basis for the list of benefits provided to parents of disabled children, and, in fact, to children with disabilities themselves, is laid down in Federal Law 181 “On Social Protection of Disabled Persons in the Russian Federation,” which defines what rights a disabled child has and benefits to parents in 2020.
What benefits are available to parents of disabled children?
After this, the tax amount on your total monthly income will decrease significantly. Moreover, if the tax was withdrawn monthly in an amount greater than the minimum wage, about 70% of its amount will be returned to the parents. However, it is necessary to take into account that the rule applies only to one parent; this cannot be done for two.
Disabled children, according to current legislation, have the right to a 50% discount from October 1 to May 15 on travel by air, river, road and rail. The discount also applies to one parent with whom he is traveling.
Disabled child benefits for parents 2020: types of payments and methods of processing them
- if this person is a parent (biological or adoptive), then he is entitled to a deduction of 12,000 rubles;
- if this person is a legal guardian, then the amount of his deduction is 6,000 rubles.
A tax deduction can be provided for each disabled child in the family, provided that he has not yet reached the age of majority. The exception is when a child with a disability completes full-time education and graduate school/residency - in this case, the period is extended to twenty-four years.
Payments and pension
If a disabled child is raised in a family, then every month he is entitled to a social pension as a benefit with various allowances (and you will find out what exactly they are later).
As a rule, this amount exceeds the subsistence level and allows the patient not only not to work, but also to ensure regular treatment and prevention.
If a child with a disability is cared for by his parents and close relatives, and they have lost the opportunity to go to work, but have retained their ability to work, they are also entitled to monthly compensation payments, the amount of which is 60% of the average salary in the Russian Federation.
If the parent of a child with a disability has 15 years of experience , and has been exclusively raising him for 8 years, then she can retire not at 55, as women usually do, but at 50, but only if the required documents and certificates are provided to the pension fund.
According to the latest information, the monthly pension for a disabled person of the first group and a child with a disability is 10,376.86 rubles, while for a disabled person of the third group, the patient is paid 3,675.20 rubles every month. These amounts change annually, but again in accordance with Russian legislation and the adopted budget of the country.
What benefits and payments are available to a disabled child and his parents in 2020?
Funds from maternity capital can be spent on the purchase of goods and payment for services aimed at the social adaptation and integration into society of a disabled child (any of the children in the family, and not the obligatory one who has given the right to a certificate), in the form of compensation for money already spent on this.
- From April 1, 2020, the amount of pension for disabled children is 12,681.09 rubles.
- Disabled people from childhood are paid the following amounts: 12,681.09 rubles. - with disability group I;
- RUB 10,567.73 - in group II;
- 5283.85 rub. - disabled people of group III.
Transport benefits for parents of disabled children in 2020
When applying for a pension payment, including for disability, the pension recipient is automatically assigned social benefits, such as a pass on public transport, free medicines from a closed list and vouchers to sanatorium-resort institutions. The cost of all benefits taken together is estimated at approximately 930 rubles (depending on the region). But the pensioner has the right to leave a statement of refusal of benefits to the USZN, thereby receiving the right to compensation in the amount of the cost of these preferences. That is, the pension of a disabled child will be increased by 930 rubles if the parents issue a waiver of benefits. In addition to the pension, parents will have the right to receive:
- Housing benefits (discount of half the cost of utilities, including telephone charges and contributions for major repairs).
- Educational benefits (extraordinary enrollment in kindergartens and free education in them, home curriculum for schoolchildren, preferential admission to universities, social scholarship).
- Medical benefits:
- free prescription medications;
- wheelchairs and other devices for social adaptation;
- prosthetics and orthopedic devices;
- a trip to a sanatorium or resort for annual wellness;
- voucher to a sanatorium-resort institution for an accompanying person.
- Social benefits:
- social payments;
- travel on public transport without payment;
- free medicines;
- obtaining an apartment in the first place;
- discounts on utility bills.
- Tax benefits (personal income tax deduction in the amount of 3 thousand rubles from the amount of monthly income on which income tax is paid).
- Transport benefits:
- travel without payment in any public transport of urban and suburban importance (not taxi);
- a discount in the amount of half the cost of a ticket for travel to a place of treatment, recovery, recreation (round-trip ticket on river, railway, air transport) in the period from October 1 to May 1, plus once a year at any other time;
- free travel to and from the place of treatment once a year;
- free travel to the place of treatment of the child for the parent who will accompany him;
- free travel on public transport within the region for parents of a disabled person (a certificate is issued at the local USZN).
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How to determine the amount
Once an individual has a desire to return income taxes, he immediately wonders how to do this. The answer is quite simple - you need to fill out and collect the necessary package of documents, send it to the tax office and wait for the money to be credited. However, already at the first stage, many applicants for personal income tax refunds have difficulty calculating the amount of monetary compensation that must be indicated in the application and other types of documentation.
In order to correctly determine the amount by which the amount of income of an individual subject to mandatory tax levies in 2020 will decrease, it is necessary to take into account the degree of relationship with the disabled person that the applicant for the deduction is related to. There are several options for the size of tax discounts:
- 12,000 rubles - if the mother, father, wife or husband of one of the parents of a disabled person, as well as an individual who is an adoptive parent, wants to return personal income tax.
- 6,000 rubles – if the tax deduction is issued in the name of an individual who has guardianship or trusteeship of a child, as well as a person who has the status of an adoptive father or mother. The wife/husband of the adoptive parent also has the right to receive a tax discount on their income in the specified amount.
In some cases, tax legislation provides for the accrual of tax discounts in an increased amount - 12,000 rubles instead of 6,000 rubles and 24,000 rubles instead of 12,000 rubles. The following categories of people are eligible to take advantage of this increase:
- Individuals who are involved in raising and providing for a child with a disability status on their own. For example, a single father or mother.
- An individual who is equally responsible for a disabled person with another person who, in turn, decided to refuse the possibility of receiving a deduction and expressed the corresponding desire in writing. That is, if one parent does not receive a tax credit, then it rightfully goes to the other.
If a child is disabled, what personal income tax deduction is due for him is one of the main questions causing difficulty for applicants for such a tax discount. The amount of wages, taking into account personal income tax and deductions, is calculated quite trivially:
- We determine the amount by which the tax base is reduced. To do this, it is just enough to understand to what degree of relationship the applicant for a tax discount is related to the child. Let’s say, if this is the mother’s birth, then it is 12,000 rubles.
- We subtract the deduction amount from the monthly salary. If the mother of a disabled person earns 25,000 rubles a month, then subtracting 12,000 rubles, we get an amount equal to 13,000 rubles - this is the size of the tax base.
- We find 13% of the tax base. Dividing 13,000 rubles and multiplying by 13%, we get 1,690 rubles, which is the amount of income tax.
- We subtract the received personal income tax amount from the salary. After this operation, it turns out that the child’s mother will receive 23,310 rubles. And if she had not filed a deduction, she would have received 21,750 rubles.
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How to get an apartment for a disabled child in 2020
The Housing Code also provides for the right of priority receipt of housing for citizens (including disabled children) whose residential premises are duly recognized as unfit for habitation and cannot be repaired or reconstructed.
Disabled children belong to a group of people that is commonly called vulnerable. This position is based on the fact that children with disabilities need to live in certain conditions where it would be possible to fulfill their everyday needs with maximum convenience.
Benefits for paying membership fees
lawyer Levashov Dmitry Valerievich, If not, then no.
lawyer Svetlana Gennadievna Grankina,
Moscow Dear Anna, such benefits may be provided for by the cooperative’s Charter, or by an internal local act of the housing cooperative.
Moscow Good afternoon! The charter of the housing cooperative must spell out all the conditions.
lawyer Gushchin Pavel Vyacheslavovich,
If this does not exist, then it is necessary to convene a meeting of members of the housing cooperative and put this item on the agenda. I am more than sure that you are not the only citizen who has the status of a disabled person or a pensioner.
lawyer Yunkin Evgeniy Vitalievich,
Moscow Cooperative is a voluntary business, and exists on contributions from members, negotiate with the board, bring the issue to the meeting.
Are there any discounts on paying membership fees in a garage cooperative for a group 1 disabled person?
The charter of a consumer cooperative must contain information on the name and location of the cooperative, the subject and purpose of its activities, conditions on the amount of share contributions of members of the cooperative, the composition and procedure for making share contributions by members of the cooperative and on their responsibility for violating the obligation to make share contributions, on the composition and competence bodies of the cooperative and the procedure for their decision-making, including on issues on which decisions are made unanimously or by a qualified majority of votes, the procedure for covering losses incurred by members of the cooperative. The name of the consumer cooperative must contain an indication of the main purpose of its activities, as well as the word “cooperative” .
The name of the mutual insurance company must contain the words “consumer society.”3. By decision of its members, a consumer cooperative can be transformed into a public organization, association (union), autonomous non-profit organization or foundation.
How much does a group 3 disabled person earn in 2020?
The law of the Russian Federation states that all disabled people are granted various benefits and pensions. Disabled people of group III receive the smallest benefits. Of course, disabled people of group III have it the easiest time (compared to other disabled people), but this does not mean that they do not need additional financial support. Below we will look at how much they pay for the third group of disabilities in 2020 and what financial assistance is available to disabled people of the third group, and also touch on related issues.
- Monthly allowance for disabled people of group 3. They are entitled to a social pension. Its size is fixed and amounts to 4,215 rubles per month. However, you need to understand that a social pension is assigned only if a person does not have the right to receive a labor pension. In other words, a group 3 disabled person can work; in this case, subject to certain conditions, he can begin to receive a disability pension. The labor disability pension depends on many parameters - length of service, number of dependents, age, and so on, but its amount must be no less than 2,402 rubles per month.
- Cash benefits. Also, disabled people of group III are entitled to some cash benefits. The main benefit is the monthly cash payment (MCA). The monthly allowance for disabled people of group 3 in 2020 is 2,022 rubles per month. Also, people with disabilities are entitled to a set of social services (NSS), which consists of free medicines, treatment in a special type of sanitary resort institution, and so on. You need to understand that the cost of NSI is deducted from the EDV, but NSI can be completely or partially abandoned. There are other payments - a regional supplement to pensions for group 3 disabilities, cash assistance to disabled people who participated in the Second World War or were prisoners of concentration camps (DEMO), as well as various one-time payments to group 3 disabled people.
- Privileges. Now you know what the amount of payments will be for disabled people of group 3 in 2020, but disabled people are also entitled to benefits. The most popular benefit programs are the provision of technical equipment (prosthetics, wheelchairs, etc.) at discounts, partial payment of utilities at the expense of the state, and other benefits.
27.09.2020
Grounds for reducing the amount of alimony
A disabled person of group 1 or 2, obligated to pay alimony, may himself need outside care and additional maintenance costs, which increase significantly. The court may consider this sufficient grounds to reduce the amount of payments.
Also on the topic: How alimony is paid when working part-time
If the disability arose less than a year after the divorce, the disabled person has the right to file a claim for alimony in his favor in response to the award of payments to him for a minor child.
Attention! During the same court hearing, it is impossible to resolve the issue of alimony for both a child and a disabled former spouse.
- A change in the financial or marital status of one of the parties may also entail a reduction or increase in the established amount of alimony, as well as exemption from paying alimony if there is no alimony agreement between the parties.
- A child for whom a disabled person is obligated to pay alimony receives a stable income from other sources, income from other sources sufficient to support him. Most often this concerns a working child aged 16 years.
- The appearance of income-generating property in the recipient of alimony: real estate and securities;
- The family of the alimony payer has new children (natural or adopted), whom he is also obliged to support.
- The recipient of alimony is fully supported by the state;
- The payer has new alimony obligations, and the total amount of payments is greater than the maximum allowed by law.
- The appearance of excessively high income for the payer, since the established percentage of payments exceeds the reasonable needs for the maintenance of the person receiving alimony.
Attention! To reduce the amount of payments, you should file a claim with the court to change the amount of alimony.
Benefits for parents of disabled children in 2020
The legislative framework is very extensive. Allowance for caring for a disabled child in 2020, monthly and pension payments to disabled children and other benefits are provided for by such acts as Federal Law No. 166-FZ “On State Pension Provision in the Russian Federation”, Federal Law No. 181-FZ, as well as Decree of the President of the Russian Federation and Resolutions of the Government of Russia.
This form of support, such as benefits for parents of disabled children, is established in 2020 by the Labor Code, a number of federal laws, as well as the Tax Code regarding the implementation of the right to deductions. At the same time, the legislation defines a wider list of concessions for those who act as the legal representative of disabled children and are forced to care for them.
What tax benefits are there for a disabled child?
In addition to other preferences, the state and regions provide tax benefits for parents of disabled children. Such privileges can significantly reduce the financial burden of a family raising a child with disabilities who require careful ongoing care and financial costs.
Tax benefits for parents of disabled children under personal income tax (NDFL) A tax deduction for personal income tax is issued by the employer, and if two professions are combined, the deduction will be provided only by one of the employers. In relation to the payment of personal income tax on wages and other regular payments, only federal benefits - tax deductions - apply. The amount of the tax deduction will depend on the order in which children appear in the family and on the degree of relationship between the child and the parent:
- Tax deductions for the first child in a family are provided in the amount of 1.4 thousand.
We invite you to read: Which pensioners are exempt from paying land tax
Here are some basic examples of paying taxes based on several popular regions:
- In the Republic of Crimea, disabled people of WWII groups 1 and 2, as well as people with limited ability to work, are exempt from paying transport taxes.
- The Ivanovo region is characterized by benefits for disabled people who have at their disposal a car with a power of up to 100 hp. They pay 50% of the total established amount of transport tax.
- Moscow tax legislation provides a benefit for only one vehicle with an engine power of 200 hp. If a family has several cars, a tax benefit can be applied for by choice, for example, on the most expensive car.
- In St. Petersburg, parents raising a child with limited physiological and mental capabilities may be exempt from paying taxes.
The time spent caring for such a disabled child is also counted as work experience. Providing benefits under labor legislation:
- Women with a disabled child under 16 years of age can receive a part-time work week or part-time work with payments in proportion to the time worked.
- It is prohibited to involve women with disabled children in additional work and send them on business trips without their permission.
- It is prohibited to refuse to hire such women or reduce their salaries on the basis of motives related to the presence of a disabled child.
- It is prohibited to dismiss mothers who have a disabled child in their care, except in the case of liquidation of the enterprise.
Housing benefits for families: Families who have disabled children in their care can apply for housing.
- If the child has reached 24 years of age and continues to study, the deduction stops from the beginning of the next year.
Property tax benefits for disabled children: For disabled people and families with disabled children, the state provides a discount of at least 50% on apartment rent (in municipal, state and public housing) and on utility bills (does not depend on accessories to the housing stock), and in houses without their own heating, from the price of fuel purchased within the normal range for sale to the public. This includes a 50% discount on telephone fees. Transport tax benefits for disabled children: Disabled child, his guardians and social workers.
Forbidden
articles:
- Labor benefits
- Early retirement
- Tax and housing benefits
- Care payments
- Procedure for applying for benefits
- The most popular questions and answers regarding benefits for parents of disabled children
- List of laws
- Samples of applications and forms
- Conclusion
A separate column of the state’s social work is support for disabled children.
In addition to cash benefits in the form of pensions, families with disabled children are entitled to a significant number of benefits, the main purpose of which is to create a comfortable life for this part of the population.
Benefits for disabled people when selling an apartment
According to paragraph three of subclause 1 of clause 1 of Article 220 of the Code, when selling property that is in common shared ownership, the corresponding amount of property tax deduction calculated in accordance with this subclause is distributed among the co-owners of this property in proportion to their share. This norm, in accordance with paragraph 1 of the operative part of the Resolution of the Constitutional Court of the Russian Federation of March 13, 2008 N 5-P, applies only in the case of disposal of property in common shared ownership as a single object of ownership. It follows from the appeal that the taxpayer sold 1/2 of the share in the right of common shared ownership of the apartment to another owner of the apartment. In this case, the taxpayer has the right to receive a property tax deduction in the amount of 1,000,000 rubles. At the same time, we inform you that in order to obtain the necessary information on filling out a tax return for personal income tax to obtain a property tax deduction, you should contact the tax authority at your place of residence.
My father is a disabled person of the first group, and due to illness he is incompetent (by a court decision). I, his son, am my father's guardian. As a result of the death of his father's sister, he became the heir to 1/3 of the apartment belonging to his sister. And I have a question about how the inheritance of an apartment occurs for disabled people of group 1. All relatives who are heirs decided to put the apartment up for sale. The Board of Trustees allowed these actions to sell the apartment, with the condition that the portion due to the father be transferred to his bank account.
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Do disabled people pay transport tax? what benefits?
General information
Attention
But the law of the Komi Republic does not provide benefits for parents of disabled children at all. What documents are required? The set of documents required to provide a vehicle tax benefit may vary in different regions, so it is advisable to clarify what papers will be needed in the relevant law of a particular subject or directly with the tax authority at the taxpayer’s place of registration. Analysis of regional legislation allows us to form a general picture regarding the documents justifying the right to benefits.
Disabled people are usually required to bring a disability identification card or disability certificate to the tax office. Those injured in battles must present a certificate or certificate of the established form, which is the basis for the application of the benefit in accordance with the law of a certain region.
Such housing is initially provided to people suffering from severe forms of certain chronic diseases from the list of diseases. The right to living space can be obtained by 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.
Tax deduction: What is the personal income tax deduction if a child is disabled? According to Russian legislation, a tax deduction for a disabled child in 2020 is issued if the amount of income per year does not exceed 350 thousand rubles. Such benefits are accrued from January and continue until the month in which income reaches the set limit.
For disabled children who cannot attend general preschool institutions for health reasons, special preschool institutions are created. If it is not possible to educate and educate disabled children in general or special preschool and general education institutions, education authorities and educational institutions provide, with the consent of parents home-based education of disabled children according to a full general education or individual program.
The procedure for raising and educating disabled children at home, as well as the amount of compensation for parents’ expenses for these purposes, are determined by the laws and other regulations of the constituent entities of the Russian Federation. In my article, I listed the main benefits and social guarantees provided by our legislation to families with a disabled child. Let me remind you that I ONLY advise on issues related to labor relations.
Any citizen of the Russian Federation who is a disabled person of category 1 or 2, from January 1, 2020, in order to receive tax benefits, must submit an application to the tax service for tax benefits and prepare the following package of documents:
- Passport of a citizen of the Russian Federation (you must provide the original document, not a copy);
- A current extract from Rosreestr about the existing property (house, apartment, land and vehicle);
- Certificate confirming the status of a disabled person;
- A medical report with an assigned disability group, containing the results of a medical examination;
- Certificates confirming ownership, purchase and sale agreements.
Let us note that the provision of supporting documentation today is a citizen’s right, not his obligation. The taxpayer can simply indicate the details of documents confirming his right to preferential taxation. Then the tax authority employee himself will send a request to those organizations that issued the documents specified by the taxpayer.
Another important point that you need to pay attention to is the ability to recalculate for previous years and return the overpaid amount. The taxpayer has the opportunity to present his right to preferential taxation within three years from the date of its occurrence, and the tax service will recalculate the entire amount of taxes for this period.
Benefits for parents of disabled children
- have the right to housing under social rent conditions if they are specially registered. The area of housing provided must exceed established standards. If a family has a child with mental disorders, disorders in the central nervous system, or there is a need to use a wheelchair, then the family applies for an additional room or 10 sq.m. housing;
- are entitled, first of all, to receive land for building a house, farm or garden;
- receive compensation for half the cost when paying utility bills according to standards, amounts for major repairs.
If a parent or guardian does not work while caring for a child, he is paid a monthly allowance . Such a payment may also be addressed to another person (for example, a relative) who is looking after the disabled person.
Documents for collecting alimony
- Marriage certificate if the marriage is not dissolved or divorce certificate when the marriage is dissolved;
- Child's birth certificate;
- An extract from the house register confirming that the child lives with you;
- Application for collection of alimony (can be submitted both during the marriage and after its dissolution);
- If the spouse does not work, he does not have a regular income, his whereabouts are unknown, in order to collect alimony it is necessary to file a claim for the recovery of alimony in a fixed sum of money.
Also on the topic: Child support from a non-working father in 2019
A claim for alimony must be filed in court
at the place of residence of the plaintiff or defendant.
Benefits, rights and privileges for children with disabilities of groups 1, 2 and 3 in 2020
In the question of what payments are due to a family with a disabled child, a pension should be allocated to the child himself and his parent as compensation. From the moment the child receives the status of a disabled person, a monetary benefit corresponding to the disability group is awarded - a disability pension.
Since 2014, the concept of “childhood disabled” has ceased to be a legal status. Today, upon reaching the age of 18, a disabled child receives the appropriate disability group. Those who were assigned the abolished status before 2014 are entitled to the previously introduced benefits for children with disabilities.
Buying an apartment where the child is disabled
During the year, disabled people of group 1, as well as those accompanying disabled people, receive one-time free travel to the place of treatment. Provision of medicines free of charge according to doctor's prescriptions. Disabled people of group I also have the right to free dressings and certain medical products, if there is a conclusion from the ITU bureau on the need to use these funds. Providing free vouchers for sanatorium treatment, at least once a year for the first three years after establishing disability Benefits for disabled people who need prosthetics in the form of prosthetic limbs are provided free of charge, as well as orthopedic shoes Free dental prosthetics Non-competitive enrollment for admission to secondary vocational and higher vocational state or municipal educational institutions in case of successful passing of entrance exams, if such training is not contraindicated by medical conclusion Increased scholarship amount for full-time students For working disabled people, the working week is reduced to 35 hours a week with the same earnings, vacation at your own expense up to 60 days a year Free travel in all types of urban and rural ground transport (except for taxis and private minibuses) throughout the year, disabled people of group 2 receive a one-time free travel to the place of treatment; this does not apply to accompanying persons. Provision of free medications according to doctor’s prescriptions.
Issues of assistance to disabled children are a priority when considering the possibility of providing housing for vulnerable social groups, since a disabled child in the care of parents or relatives requires the organization of special living conditions. Often, persons falling under this category have physical limitations, and therefore, the implementation of their own household and social needs is associated with great difficulties. The legislation of the Russian Federation provides for a special mechanism that allows families with disabled children to obtain housing.
Disabled child and property tax
It's fast and free! Table of contents:
- Do disabled people pay transport tax?
- Are there any benefits for disabled people?
- What documents are required?
- Sample application for benefits
Do disabled people pay transport tax? People with disabilities are exempt from paying transport tax if they own:
- a passenger car adapted for use by disabled people,
- a car with a power of less than 100 horsepower (hp), the acquisition of which was assisted by the social protection authorities.
Art. 356 of the Tax Code allows regions to introduce benefits for this tax. These preferences may include benefits for people with disabilities. The laws of the constituent entities also determine the grounds for the application of benefits.
If we talk about disabled people of group 2, the key point here is the time of receipt. It must be received before 2003, and there must be no restrictions on work activity.
The exact amount that can be saved is determined by local governments, since this is enshrined in the legislation of the Russian Federation. For example, in the capital, the amount of deduction from the cadastre can reach 1 million rubles.
If there is no land in ownership, then a person with any restrictions has the right to receive it out of turn. However, this is possible if the site is used for individual housing construction.
Info
You should be aware that property and property taxes are regulated not only by standard federal legislation, but also by legal acts of municipal authorities. What tax benefits do disabled people of group 3 have? It seems that it is easy to list all the state assistance that is due to disabled people of group 3.
However, all these benefits are not collected in one general law, but are scattered across various regulations, which can be found on the Internet. In addition, some of these benefits are not available to all disabled people of group 3, but only to certain categories.
As for the transport tax, a disability certificate and a certificate from the medical and social service are required.
For example, for transport tax it is necessary to present documents for a car, and for property tax - additional relevant documentation. What deductions can there be? In addition to the above deduction, disabled people of groups 1 and 2 have the right to apply for another – standard one.
It can be provided for one or subsequent minor children. The amount of the deduction directly depends on the number of minor children in the family.
It is worth noting that Article 218 of the Tax Code of the Russian Federation contains a complete list of citizens who have the right to the deduction in question. The tax deduction is 500 rubles. Exemption from payment Disabled people of the first and second groups have benefits regarding exemption from some type of taxation.
Attention
In particular, we are talking about the exemption of property and transport taxes. All conditions that must be met have been discussed above.
To be able to receive the provided benefit, it will be enough:
- make an application;
- prepare title documents confirming ownership of the vehicle;
- prepare a certificate of disability.
The collected documents must be handed over to an authorized person of the tax office. It is important to remember that the legislation of the Russian Federation allows for the possibility of recalculation if it was not possible to take advantage of the benefit earlier. However, in this case, the tax reduction will only be for the last 3 years. Land For disabled people of groups 1 and 2, benefits are also provided on the issue of land taxation.
- has a power of up to 100 horsepower;
- has special equipment for managing disabled people and is provided by the state.
The vehicle must be owned by a disabled person. Additionally, it is necessary to pay attention to the fact that ordinary passenger cars with a power of no more than 150 horsepower are also exempt from taxation. However, this condition does not apply in all regions of the country.
To receive a tax benefit, you must correctly draw up an application for a benefit on property tax for individuals. Tax benefits for parents of disabled children on land tax Tax benefits on land tax for parents and legal representatives of a disabled child are not provided at the federal level.
- compensation to a disabled person for the cost of medications;
- disabled Chernobyl survivors and disabled children are provided with monthly increased tax deductions when deducting the amount of personal income tax in the amount of 3,000 and 500 rubles, respectively.
- Income tax benefits are granted to one of the parents who is dependent on a disabled child.
- Individual property tax benefits are available to disabled people of groups 1 and 2, who, along with childhood disabilities, are exempt from paying this tax.
- Land tax benefits are provided to disabled people of groups 1 and 2 - the tax base is reduced by 10,000 rubles, while a reduction in the base is possible only in relation to one plot at the taxpayer’s choice.
- Transport tax benefits are provided to disabled people of all groups.
We invite you to familiarize yourself with: Sample declaration of real estate for a dacha amnesty
Timely application to government agencies to receive benefits can somewhat ease the financial burden of people with disabilities. For example, tax benefits are provided for disabled people in the Russian Federation. It is worth knowing all the nuances associated with their list, the registration procedure and the conditions, compliance with which provides additional social guarantees.
The grounds for obtaining the status of “disabled person” are regulated by Article 1 of Law No. 181-FZ “On the social protection of disabled people in the Russian Federation.”
Disabled people with groups 1 and 2 can receive benefits for the following types of taxes:
- personal income tax;
- on property;
- for transport;
- to the ground.
The receipt of tax benefits by disabled people is determined by federal law. The Tax Code regulates the grounds for providing appropriate benefits (Art.
17), their use is regulated at the federal, regional, and local levels (Article 56). Representative bodies of municipalities and constituent entities of the Russian Federation (Art.
387) is given the opportunity to independently decide on the provision of benefits.
Taxation is used to fill both federal and local budgets. The collected funds are redistributed for social support of the population, payment of earned funds to employees of state enterprises and organizations, and protection of the state from attacks. Therefore, the more taxes flow into the state treasury, the better it will be for our citizens.
Citizens are charged mandatory fees for owned real estate, wages, transportation, but do they need to pay property tax for group 2 disabled people if they receive government subsidies?
For some categories of the population, the country's authorities provide significant benefits and tax breaks, especially for persons with disabilities.
General information
Persons with physical disabilities resulting from industrial or domestic injuries or at birth have the status “Disabled”.
Depending on the degree of existing injuries that prevent them from properly caring for themselves and working, they are assigned to the disabled group by a special medical commission on the following grounds:
- chronic disease of the digestive system;
- ailments associated with diseases of the circulatory system;
- the presence of constant symptoms (homeostasis) of elevated temperature, blood pressure, sugar, etc.;
- poor functioning of the respiratory tract;
- mild mental disorders that are not dangerous to others;
- underdevelopment of hearing, vision, smell, not amenable to surgical and other treatment;
- obvious physical defects of the physique: disproportion of the limbs, curvature of the spine, absence of phalanges of the fingers, etc.
Russian legislation recognizes group 2 disability as working, but in order to carry out full-fledged activities they still need outside help.
Based on the legal norm of Law No. 181, the determination of disability group II is carried out based on the results of a medical collegial examination (MSE). The basis for receiving preferential property tax for people with disabilities in 2020 are the norms of the Federal Legislation “On social support for persons with disabilities...”.
The list of main tax breaks on real estate for citizens with disabilities is contained in Part 2 of Art. 399 and art. 407 of the Tax Code of the Russian Federation:
- Federal Law provisions regarding tax collection for certain categories of disabled people.
- Preferential tax rates on property of persons with physical disabilities.
- Preferences established by local government regulations for persons with disabilities.
Property taxes are not levied on disabled children of disability categories I and II.
Persons with category 2 disability are exempt from contributions to the budget:
- For outbuildings, premises or structures owned by persons with physical disabilities.
- Residential suburban building.
- Premises in an apartment building: apartment or room.
- Garage box or parking space.
But in order to receive benefits, the property must belong by right of ownership to a citizen with physical disabilities, and not be used for commercial profit-making.
Disabled child - benefits for parents in 2020
- Statement.
- SNILS.
- Guardian's ID.
- Payment papers proving the purchase of medical goods and services necessary for the offspring.
- Individual rehabilitation program for a minor citizen.
- A certificate of inspection of purchased goods, which the parent received from the social protection authorities of the Russian Federation.
- Bank account details.
- Registered before 01/01/2005 For such citizens there is a separate queue for obtaining housing. Refers to persons with additional benefits.
- Registered after 01/01/2020. This refers to entities without a preemptive right to acquire personal living space in the first place.
Tax benefits for selling an apartment in 2020
General tax rules provide for the possibility of choosing benefits when paying personal income tax to the state. So, if a person has owned an apartment for less than three (five) years, he will not be completely exempt from the fee. But a citizen can use one of the deduction options:
5 years is the period for all other cases. It applies to all objects, regardless of whether they were purchased on the primary or secondary market. This option began to be used with the introduction of changes. Therefore, it applies to those persons who became owners after January 2020.
Benefits and allowances for parents of disabled children
In Moscow and the Moscow region. individuals who are responsible for guardianship of incapacitated individuals under the age of 23 are transferred 12,000 rubles every month. And children under 3 years old are given compensation for increased food prices in the amount of 675 rubles. monthly, students receive subsidies for shoes and clothing - 10,000 rubles. in year.
When it is necessary to maintain the right to free use of railway transport, the actual subsidy will decrease to 2402 rubles. Provided that guardians do not plan to prescribe subsidized medications, the EDV will be 1,719 rubles.