of September 17, 2013 No. BS-4-11/16736 @
About the standard tax deduction
The Federal Tax Service concerning provision of the standard tax deduction on income tax reports the following.
According to the subitem 4 of Item 1 of article 218 of the Tax Code of the Russian Federation (further - the Code) the standard tax deduction for every month of tax period extends to the parent, the spouse (spouse) of the parent, the adoptive father, the guardian, the custodian, the adoptive parent, the spouse (spouse) of the adoptive parent on whose providing there is child.
Thus, the right to the standard tax deduction arises at the taxpayer provided that the taxpayer is parent (the parent's spouse) and the child is on its providing.
According to Item 2 of article 80 of the Family code of the Russian Federation (further - the IC RF) if parents do not provide content to the minor children, funds for content of minor children (alimony) are collected from parents judicially.
Follows from the letter that marriage between parents is dissolved. The parent from previous marriage has two minor children whose content is confirmed by payment of the alimony.
If marriage between parents is dissolved, then the parent living separately from children, the participation in their content confirms with the fact of payment of the alimony.
According to Article 256 of the Civil code of the Russian Federation and Article 34 IC RF the property acquired by spouses during scrap is their joint property if the contract between them does not set other mode of this property.
As in the case under consideration the income of each of spouses including that part of the income which then is listed in the form of the alimony for providing the child, the spouse has the right to the standard tax deduction to the parent's child belongs to the property acquired by spouses during scrap (common property of spouses).
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