Social tax deductions for personal income tax. How long can you apply for a refund

The legislation of the Russian Federation (hereinafter referred to as the RF) obliges all citizens to pay a fiscal fee of 13% on any income they receive. Part of the personal income tax (hereinafter - personal income tax) transferred to the budget can be returned under certain circumstances. The return of 13% of personal income tax is called a deduction, which has two main types: social and property

What is social tax deduction

Any type of social deduction means a refund of 13% of personal income tax (hereinafter - personal income tax). Part of a citizen's financial income is not subject to personal income tax, because it is directed to certain needs. Social deductions for personal income tax are differentiated in accordance with the following target items of expenditure:

• education;
• treatment and purchase of medicines, medical devices / instruments;
• charity;
• non-state pension insurance and voluntary life and health insurance;
• the labor part of the pension.

Who is eligible for

• officially employed citizens, from whose income 13% tax is paid - by themselves or by their employer, that is, when personal income tax is paid to the state budget;
• non-working pensioners with medical expenses - their children are entitled to receive social benefits, provided that they belong to the first category of persons.

Regulatory regulation

The conditions and procedure for the return of 13% of personal income tax are regulated by the Federal Law of the Russian Federation, Article 219 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation) dated 05.08.2000, No. 117-FZ. The document of title that determines the status of a tax resident who can apply for a social deduction is Art. 224 of the Tax Code of the Russian Federation. According to the rule of law, it is considered an individual who is actually in the territory of the Russian Federation for at least 183 calendar days during the next 12 months in a row.

Social deduction for training

This variation of the tax deduction implies a partial refund of funds spent on their own education or training of close relatives (wards): son, daughter, brother, sister. Conditions for receiving:

• Mandatory systematic transfer of personal income tax during the entire reporting period (calendar year).
• Training is carried out in educational organizations:

1. preschool institution;
2. special profile organization, for example, a music;
3. higher educational institution (hereinafter - the university);
4. other special institutions (for example, in refresher courses).

• The taxpayer has all the necessary papers confirming his expenses. Payment receipts, in which tuition fees are recorded, are issued in his name.
• The educational organization must have a state license, accreditation or other document confirming the appropriate status.
• Refund of personal income tax for expenses on education of children, brothers, sisters is possible if they study on a full-time (day) basis.
• The ward's age must not exceed 24 years.

Refund of personal income tax on the cost of treatment and purchase of medicines

A type of social deduction that provides for the return of part of the funds spent on medicines, medical devices, tools and services. Social deduction for treatment is also due to those citizens who prefer to use the services of private clinics. There is only one requirement for them - the obligatory presence of a license to carry out this type of activity. You can get it when paying for treatment:

• your own;
• minor child / children;
• parents;
• spouse.

Charity spending

Charitable contributions paid to various organizations can also be partially refunded. To apply for a social deduction, you should donate money for the following purposes:

• assistance to preschool and general education institutions (schools);
• support for religious organizations;
• financing the development of science and / or culture;
• health care system support.

Social deductions for expenses on non-state pension provision and voluntary life insurance

The transfer by a citizen of material resources to accumulative accounts of life insurance and non-state pension provision is the creation of long deposits (so-called "airbags") with the aim of additional protection of their own old age. A citizen has the right to return personal income tax from this type of cost. These include:

• Purchase of a voluntary health and life insurance policy for a period of at least 5 years.
• Money transfers to any non-state pension fund.
• Supplementary pension insurance contributions.

How long can you apply for a refund

The statute of limitations for applying for social deductions is standard - it is three calendar years. Documents for obtaining benefits can be submitted throughout the reporting period. A citizen wishing to issue a social deduction in 2019 can apply for a refund of personal income tax from 2015 to 2017. if he has an appropriate target justification.

How to get social tax deduction

You can get one of the types of social deduction in two ways: at the inspectorate of the Federal Tax Service (hereinafter referred to as the IFTS) or through your employer. The sequence of actions and the package of documents depend on which way the applicant will go. Step-by-step instructions for making a personal income tax return through the IFTS:

1. Wait until the end of the reporting period - the calendar year in which these or those expenses were made.
2. Remember, in 2019, you can use your legal right to receive any type of social deduction for 2015-2017.
3. Collect the necessary package of documents that you need to provide to the IFTS.
4. When ordering a certificate from the place of employment in the form of 2-NDFL, be sure to inform the accountant of the organization why you need it: he will put down the social tax deduction code.
5. Come to the territorial branch of the Inspectorate of the Federal Tax Service at the place of residence, contact an employee of the institution with the papers, provide him with the details of your bank account - the funds of the returned personal income tax will be sent there.
6. Wait for the decision and get the money - the deduction will be transferred to you at a time (all at once).

If you decide to apply for a deduction through your employer, the procedure will be different. Here it is:

1. Contact the accounting department of the organization that employed you.
2. Write a statement to the Federal Tax Service Inspectorate to receive a notification that confirms your eligibility for social deduction.
3. Wait approximately 1 month. Take away the notification.
4. Write another application addressed to your employer with a request to issue a personal income tax refund. Attach the notification you received.
5. The employer will stop withholding 13% of personal income tax from your salary until the refund amount reaches the due maximum.

What documents are needed

To make a return of 13% of personal income tax, a certain package of documents will be required, which directly depends on the method of registration. Lists of originals and / or copies of required papers:

Through an employer

Passport of a citizen of the Russian Federation. Declaration for social deduction in the form of 3-NDFL. Help 2-NDFL. Child's birth certificate (if the return of personal income tax is made out of the cost of his treatment and / or study). Application for social deduction. Payment documents of a medical or educational institution confirming expenses (certificates, receipts, checks, bank statements and others). Agreement with the relevant organization.

Application to the IFTS for notification. It must confirm the right to return personal income tax. Social deduction notification. Application to the employer for a refund of personal income tax. It will need to attach the above notice.

• Personal income tax
• Subject of income taxation of individuals in Russia
  • Taxpayers
  • Tax residents and non-residents
  • Tax agents
• Objects of taxation of individuals in Russia
  • Income from sources in the Russian Federation
  • Income not attributable to income received from sources in the Russian Federation
  • Income received from sources outside the Russian Federation
• Conceptual framework for the regulation of tax legal relations
  • The tax base
  • Peculiarities of calculating the tax base when receiving income in kind
  • Peculiarities of calculating the tax base when receiving income in the form of material benefits
    • Material benefit from savings on interest for the use of borrowed (credit) funds received by the taxpayer from organizations or individual entrepreneurs
    • Material benefit received in accordance with a civil law contract from the acquisition of goods (works, services) from individuals, organizations and individual entrepreneurs that are interdependent with respect to the taxpayer
    • Material benefits received from the purchase of securities
  • Specifics of determining the tax base under insurance and non-state pension contracts
  • Specifics of taxation of dividends and interest on securities
    • The procedure for calculating tax on dividends
    • Peculiarities of taxation of interest on securities
  • Taxation of income of individuals from transactions of purchase and sale of securities and instruments of forward transactions
    • Determination of the tax base for transactions of purchase and sale of securities traded on the organized securities market
    • Specifics of determining the tax base for income from transactions of purchase and sale of securities that are not traded on the organized market
    • Determination of the tax base for income from transactions of purchase and sale of investment units of a mutual investment fund
    • Determination of the tax base for transactions with financial instruments of forward transactions
• Income not subject to tax
  • Reimbursement of travel expenses
  • Compensation for using an employee's car in the interests of the employer
  • Compensation for the cost of vouchers
  • Payment for treatment and medical care
  • Amounts received as a gift
  • Some incomes not exceeding 4000 rubles.
• • Composition and characteristics of tax deductions
  • Standard tax deductions
    • Deductions per child (children)
  • Social tax deductions
    • Social tax deduction for tuition costs
    • Social tax deduction for medical treatment costs
  • Property tax deductions
  • Professional tax deductions
• • Tax rates. Tax period for personal income tax
• • The procedure for calculating and paying tax on personal income
    • Declaration of income of individuals
    • Responsibility for Failure to Submit Declaration and Non-payment of Tax
• Individual property tax
• Individual property tax
  • The procedure for calculating the property tax of individuals
  • Terms and procedure for ensuring payment of property tax of individuals to the budget
• Tax control of taxation of individuals
• • Theoretical aspects of tax control measures
    • Theoretical aspects of tax control measures - page 2
    • Theoretical aspects of tax control measures - page 3
    • Theoretical aspects of tax control measures - page 4
    • Theoretical aspects of tax control measures - page 5
  • Methodology of tax audits of taxation of individuals on the example of 2006
    • Methodology of tax audits of taxation of individuals on the example of 2006 - page 2
    • Methodology of tax audits of taxation of individuals on the example of 2006 - page 3
    • Methodology of tax audits of taxation of individuals on the example of 2006 - page 4
• Taxation of individuals in foreign countries
• UK income tax
  • History of the origin and development of income tax in the UK
  • Modern UK income tax system
  • Responsibility for violation of UK tax laws
  • Comparative analysis of personal income tax in Russia and income tax in the UK
    • Comparative analysis of personal income tax in Russia and income tax in the UK - page 2
    • Comparative analysis of personal income tax in Russia and income tax in the UK - page 3
    • Comparative analysis of personal income tax in Russia and income tax in the UK - page 4
• Income tax in Germany
  • Income tax payers in Germany
  • Income taken into account when calculating income tax in Germany
    • Taxation of income from employment in Germany
    • Capital income taxation in Germany
    • Taxation of income from rental property (Pacht) in Germany
  • Expenses taken into account when calculating income tax in Germany
  • Benefits for calculating taxable income in Germany
  • Forms of calculating income tax in Germany
  • Comparative analysis of taxation with personal income tax in Russia and Germany

Social tax deductions

Social tax deduction is provided to taxpayers in order to reimburse part of their social expenses. The taxpayer has the right to reduce the income received by him by the amount actually incurred in the tax period for charitable purposes.

The taxpayer has the right to reduce the income received by him by the amount actually incurred in the tax period for charitable purposes, training, treatment, and the purchase of medicines.

A tax deduction is provided in the event that the expenses were incurred by the taxpayer at their own expense and relate to the income of this tax period in which the expenses were actually incurred. If in the current tax period the deductions cannot be realized, the unused balance is not carried over to the next tax period.

Social tax deduction reduces the tax base only for income taxed at a tax rate of 13%. It is provided only by the tax authority at the end of the tax period, when the taxpayer submits his application and tax return.

The procedure and grounds for the application of social tax deductions have their own characteristics.

The procedure for determining the right to social deductions is shown in the figure.

Social tax deduction for charitable spending

Social tax deductions are provided:

• in the amount of monetary assistance transferred for charitable purposes to organizations of science, culture, education, health care and social security, partially or fully financed from the funds of the relevant budgets, physical culture and sports organizations, educational and preschool institutions for the needs of physical education of citizens and the maintenance of sports teams;
• in the amount of donations transferred (paid) to religious organizations for the implementation of their statutory activities.

If a taxpayer transfers charitable contributions to a public organization whose statutory task is to attract extra-budgetary funds to provide charitable assistance to the organizations listed above, he cannot take advantage of the social tax deduction. Funds must be sent directly to the organizations listed in sub. 1 p. 1 of Art. 219 of the Tax Code of the Russian Federation. Corresponding explanations were given by the Ministry of Finance of Russia in a letter dated June 14, 2006 No. 03-05-01-05 / 101.

The amount of the deduction in terms of expenses for charitable purposes cannot exceed 25% of the amount of income received in the tax period in which these expenses were incurred.

Example.

In January 2007, a citizen made a charitable contribution to the orphanage in the amount of 150,000 rubles.

In 2007, at the place of work, he received a salary of 360,000 rubles. The citizen is married and has a three-year-old son. Standard tax deductions were granted to him only for January 2007:

according to sub. 3 p. 1 art. 218 of the Tax Code of the Russian Federation - in the amount of 400 rubles;

according to sub. 4 p. 1 of Art. 218 of the Tax Code of the Russian Federation - in the amount of 600 rubles.

Personal income tax in the amount of 46,670 rubles was paid from the earnings received at the place of work. (359,000 rubles x 13%).

At the end of the year, the citizen submits a tax return to the tax authority at the place of residence, to which he attaches documents confirming his right to standard tax deductions and social tax deduction in connection with charitable expenses.

Since in 2007 a citizen's income was received only at the place of his main job, for calculating the amount of social tax deduction for charity, his earnings in the amount of 360,000 rubles are taken. A social tax deduction in connection with expenses for charitable purposes is provided in the amount of actually incurred expenses, but not more than 25% of his earnings, which is 90,000 rubles. (360,000 rubles x 25%).

The tax base for 2007, taking into account deductions, amounted to 269,000 rubles. (360,000 rubles - - 400 rubles - 600 rubles - 90,000 rubles). Tax due. - 34 970 rubles. (269,000 rubles x 13%).

During the year, the tax was actually paid in the amount of 46,670 rubles. Therefore, the tax amount in the amount of 11,700 rubles is due to the refund. (46 670 rubles - 34 970 rubles).

To receive a social tax deduction for charitable expenditures, the following are attached to the tax return:

• application for a deduction;
• documents confirming participation in charitable activities;
• payment documents confirming expenses for charitable purposes;
• certificates of income in the form 2-NDFL, confirming the amount of income received and tax paid.

Example.

Providing a social tax deduction for charity when making charitable expenditures for physical education needs.

Income taxable at a rate of 13% Yu.V. Kolganov (taking into account standard deductions) for 2007 amounted to 200,000 rubles. June 30, 2007 Yu.V. Kolganov transferred 10,000 rubles. general education school for the needs of physical education.

Let's calculate the amount of income tax for Yu.V. Kolganov can return from the budget.

1. Determine the amount of income tax withheld during the year. For this, the amount of taxable income is multiplied by the tax rate -13%.

In our example, the amount of income tax withheld by the organization is 26,000 rubles. (200,000 rubles x 13%).

2. Determine the amount of the deduction by which the taxpayer's income can be reduced.

According to sub. 1 p. 1 of Art. 219 of the Tax Code of the Russian Federation, when the amount of income taxed at a rate of 13% is determined, the taxpayer has the right to a social tax deduction in the amount of income transferred for charitable purposes in the form of monetary assistance to educational institutions for the needs of physical education of citizens, in the amount of actually incurred expenses, but not more than 25% of the amount of income received during the tax period.

Thus, the maximum amount of deduction for charity for which the income of Yu.V. Kolganov can be reduced, is 50,000 rubles. (200,000 rubles x 25%). In our example, Yu.V. Kolganov transferred 10,000 rubles. This amount is less than the limit established by the Tax Code of the Russian Federation, which means that the taxable income of Yu.V. Kolganova can be reduced by the full amount of charity expenses, i.e. for 10,000 rubles.

3. We determine the amount of income taxed at a rate of 13% when the taxpayer uses the right to social deduction. To do this, from the income taxed at a rate of 13%, we deduct the amount of expenses for charity, for which the income can be reduced.

In our example, the taxable income of Yu.V. Kolganova, taking into account the social deduction, is 190,000 rubles. (200,000 rubles - 10,000 rubles).

4. Determine the amount of income tax when using the right to social deduction. For this, the amount of income, reduced by the amount of social deduction (see item 3 of the example), is multiplied by 13%.

In our example, income tax when using the right to social deduction is 24,700 rubles. (190,000 rubles x 13%).

5. Determine the amount of income tax to be returned. To do this, the amount of income tax that is payable when using the right to social deduction must be deducted from the amount of withheld tax.

In our example, 1300 rubles are subject to return. (26,000 rubles - 24,700 rubles).

Example.

Failure to provide a social tax deduction for charity in connection with the implementation of expenses for purposes not provided for by the Tax Code of the Russian Federation.

M.E.'s income taxable at 13% Kovalevsky for 2006 amounted to 500,000 rubles. On May 10, 2006, he donated 50,000 rubles to a private lyceum. for the purchase of desks and textbooks

According to mean. 1 p. 1 of Art. 219 of the Tax Code of the Russian Federation when determining the amount of income taxed at a rate of 13%. A taxpayer has the right to receive a social tax deduction in the amount of income transferred for charitable purposes in the form of financial assistance to organizations of science, culture, education, health care and social security, partially or fully financed from the funds of the relevant budgets, as well as in the amount of income transferred to charitable goals in the form of monetary assistance to educational institutions for the needs of physical education of citizens and the maintenance of sports teams.

Since the lyceum is not a budget-financed institution, and the funds were transferred not for the needs of physical education and the maintenance of sports teams, the M.E. Kovalevsky is not provided.

Of course, every Russian is obliged to pay to the fund of his state. But there are periods when he or his family members are in a difficult life situation or he himself helps others in need of material support.

Part of the income spent on restoring health, studying and charity is not subject to personal income tax. The legislation provides for the relief of the tax burden for those who need it due to social needs.

The part of income that is not subject to personal income tax is called social tax deduction.

These are the means that are used for medical treatment, education or charity... Not only citizens who have the right to apply the social tax deduction, but also can count on a partial refund from taxes paid within the limits established by law.

It should be noted that not only individuals and individual entrepreneurs have the right to social tax benefits. These include small organizations operating within the framework of individual entrepreneurship and calculating personal income tax in return.

TO social deductions include the following types of costs:

• paid for the education of the taxpayer or his immediate family;
• for the maintenance of minor children, as well as those who have reached 18 years of age and who are receiving full-time education up to a maximum of 24 years old;
• used to treat him and family members;
• purchase of a voluntary medical insurance policy (VHI);
• deductions to the non-state tax fund (NPF);
• providing charitable assistance.

Family members for the main taxpayer are children, spouses, sisters or brothers.

Social deductions include charitable act, expressed in the payment of material benefits to:

• educational institutions;
• organizations for research and study of science;
• centers of culture;
• medical enterprises;
• stadiums and sports complexes;
• religion.

The non-taxable part of income in the form of a social deduction is provided in an amount equal to the full contribution or total costs, which are limited within a single clause. What rights and obligations are imposed by law on those entitled to apply benefits when calculating the tax amount is set out in clause 3 of article 210 of the Tax Code of the Russian Federation.

Legislative regulation of this issue

The main law on taxation, the norms of which must be used when determining the social deduction, is the Tax Code of the Russian Federation.

It spelled out the rules for withholding personal income tax from civilians and the provision of benefits to reduce the amount.

In a relationship social deduction uses article 219which indicates the following:

• clause 1 details the types of expenses that provide the taxpayer with the opportunity to provide benefits for calculating the amount of tax;
• the text of clause 2 explains how an individual needs to act in order to return part of the previously paid income tax.

According to Russian legislation for citizens of the Russian Federation foreseen such:

• standard - these benefits are applied by employers in relation to their employees belonging to the categories of Chernobyl victims, disabled persons from among the military or WWII;
• professional - reducing the payment of personal income tax for individual entrepreneurs and notaries;
• social - this is a preferential reduction in the personal income tax rate for the loss of a part of income in connection with treatment, charity, pension payments, training in institutions that have a license specified in the law;
• - used in the construction, purchase, sale of housing (apartment) or land.

For the purpose of correct application of regulations, the Government and the Ministry of Finance of the Russian Federation annually publish explanations and approve the Regulations on this issue of taxation. All the circumstances of granting benefits to individuals who pay regular contributions to accumulate pensions in NPFs are described in detail in a separate FZ-56.

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What applies to social tax deductions and what are their amounts

The register of social benefits when calculating the amount of personal income tax contains the following names of expense items:

The list contains only the types of standard deductions, but in addition to them there are also property deductions, for example, when paying off a mortgage loan.

Concerning amount of the refundable amount when receiving social tax deductions, it fully covers the perfect costs for which it is provided. But there is also a limitation on the upper limit of the amount of the refundable deduction. It is 13% of the maximum expense amount, which is set at 120 thousand rubles. Thus, the maximum amount of tax returned to the taxpayer's account is calculated as RUB 15,600, which is 13% of RUB 120,000.

If there are several types of expenses for which a refund is possible, the taxpayer needs to decide what expenses will be included in the application for social deductions.

Let us give example... The head of the family improved his qualifications this year, for which 100 thousand rubles were paid. In addition, the wife underwent an urgent surgical intervention. 40 thousand were spent on the recovery of the client's wife. Only the wife was discharged from the hospital, and the taxpayer's father was brought in an ambulance with an aggravation of cardiovascular disease. At the same time, the service of the clinic staff and the necessary pharmaceutical preparations amounted to a total cost of 50 thousand, the insurance premium in the NPF was 20 thousand rubles.

The total amount of personal income tax withheld was 210 thousand rubles, for which he could apply, if not for the size limit of up to 120 thousand rubles. At this maximum limit, he can apply for a refund of social benefits.

Receiving procedure

The employer, to whom the taxpayer working for him submits an application for the use of benefits, deals with the appeal to the tax office. Documents, checks or receipts confirming the payment of the amounts specified in the Tax Code of the Russian Federation will be able to confirm this right of the worker.

Those who are involved in their own business apply for the return of social deductions from the amount of taxes paid at the end of the calendar year.

They also need confirm information about the right to tax deductions submission of documents confirming the expenses of the taxpayer. To do this, you need to have the following documents:

• training contracts;
• a certificate of the passage and payment of treatment;
• receipts, payment orders, bank statement, etc.

For a refund from the tax budget statement do not apply to the name of their leader, since it was canceled in 2010.

When the package of documents confirming your right to social deductions is collected, then you need to hand it over to the head. He is obliged to submit them to the Federal Tax Service. After consideration of the documents, the applicant will be given the right to use the privilege.

Please note that sometimes the management of the enterprise does not perform such actions in their work collective of workers. Here they will have to act themselves if they want to achieve the application of deductions for the payment of personal income tax. Collect the documents and go to the tax office for the provision of this legal right. It won't take too long, but you can get a positive result.

The procedure for obtaining a tax deduction for treatment is described in the following video:

List of required documentation

To submit the entire application for benefits for the deduction of personal income tax, you must complete the declaration on the form 3-NDFL add the following documents:

If a package of documents is drawn up for the treatment of a loved one, then it is necessary to confirm with a copy of the available papers on the presence of a family connection.

To apply for a refund in connection with payment for purchased medicines, then additionally attached:

• receipts for the purchase of medications;
• the original of the prescription used to buy the medicines.

To receive tax deduction for treatment under a voluntary health insurance contract, you need to add:

• this contract or medical policy;
• payment order for transferring the amount to the insurer.

Attention! All payment orders and other documents received when paying for services or medicines are issued to the citizen with whom the contract for the provision of medical care has been concluded and who makes the payment, and not to his relative who was being treated.

Similarly to these documents, a social deduction is drawn up for the education, which is confirmed by educational documents.

After submitting all the necessary documents and their consideration, a letter should come with a notification confirming the right to social deduction. Registrars are given 30 calendar days to consider the application and send a response.

If the tax authorities disagree, then it will be necessary to defend their interests. When you have receipts for regular payments for education or medical treatment, you can apply at least every month. At the same time, applicants for the return of deductions for withholding taxes have the right to explain the treatment and the expenditure side of the budget at once for all costs.

Form and sample application for confirmation of the taxpayer's right to receive social tax deductions

For the purpose of the uniform registration of documents by citizens and organizations wishing to receive social tax deductions, the Federal Tax Service of the Russian Federation published a letter dated 07.12.2015 No.ZN-4-11 / [email protected] with the recommended application form. The form must be filled out for the benefits provided for in paragraph 1 of Article 219 of the Tax Code (social deductions for education and treatment).

Written application to the Federal Tax Service for the provision of social deductions must contain the following information:

• details of the local tax service where the citizen applies;
• position and full name of the head of the same branch of the Federal Tax Service;
• personal data of the applicant (full name, date of birth, registration, TIN) and his signature;
• date of filing with the tax authority.

You can fill in the information by hand or in any convenient typed way, including using digital technology.

Main text of the statement includes a request on permission to apply social deductions in connection with such and such circumstances. The amount of tax deduction is not indicated in the application, but only in the appendix to the application is a list of supporting documents for the right to these benefits for personal income tax.

What to do if you don't receive a deduction

If a taxpayer is denied a social tax deduction, he must be provided with a written explanation of the reasons why he is deprived of the right to benefits. It is worth examining the standards that the Federal Tax Service refers to for refusing to apply for the return of social benefits. If the reasons are unfounded, then the negative answer of the employees of the Federal Tax Service can be appealed to the higher authorities of the Federal Tax Service or in court (by making the appropriate one).

How to properly fill out a 3 personal income tax return and get a tax deduction is described in the following video material:

Each person at a certain stage of his life is faced with such a concept as a social tax deduction. However, not all individuals know how to properly use such a reduction in the amount of their income, which are necessarily subject to taxation, and in what situations they have the right to do so. Therefore, in order to get rid of all kinds of questions and difficulties regarding social deductions forever, we recommend that you read the text of this article.

A social deduction is a kind of monetary compensation that is paid to a taxpayer from the funds previously given to them as income tax, subject to social expenditures.

IMPORTANT! The main legislative act, the guidelines of which must be followed in the event of a desire to receive a certain tax rebate of a social nature, is.

Classification

Such a term as, it is customary to subdivide into certain groups -, or. Each of these groups is divided into additional classes. We propose to consider the types of social reductions in the amounts from which the tax is paid:

How long is the tax refund possible?

As you know, it is possible to reduce the amount of income from which the income tax is deducted only if certain time frames are observed. An individual has the right to take advantage of the deduction if, after making social spending, no more than three years have passed before the collection and submission of the necessary documentation.

After the taxpayer has submitted an application to the tax authority for consideration, containing a request to reduce the amount from which 13% is withdrawn to the state treasury every month, the inspection staff must issue a verdict no later than ten days whether the applicant will receive monetary compensation or not.

It should be noted that you can read about all the nuances of the procedure for formalizing deductions and the terms that give the right to use them in the Tax Code of the Russian Federation, namely Article 78.

Dimensions

Anyone whose income has been systematically paid tax contributions equal to 13% of their amount can receive a deduction in the amount of social services costs. However, there is a certain maximum annual limit for such monetary compensation - 120,000 rubles.

Please note that the above maximum deduction limit does not apply to social services such as the education of children and the costs associated with paying for expensive medical treatment.

Types of deductions that are accrued within the total amount

All kinds of reductions in the tax base that are related to the taxpayer's pension payments transferred to private pension funds that do not belong to the state type are charged at the generally established amount. The same goes for cumulative deductions.

An illustrative example of calculation

In order to make it more clear what is at stake, we will give a specific example. If a person has paid for the year contributions for pension insurance in the amount of 100,000 rubles, then the reduction in the taxable base will be equal to this figure.

However, a situation may arise when an individual incurred expenses for additional pension payments in the amount of 85,000 rubles and for the same year gave 95,000 rubles to the funded part of the pension benefit. We sum up 85,000 rubles and 95,000 rubles and we get the amount of 180,000 rubles. In this case, this amount is not the amount of the deduction, since it is greater than the maximum allowable limit of 120,000 rubles. This means that the taxpayer will be reduced the tax base only in the amount of 13% from 120,000 rubles.

Limit on the size of the annual income

The procedure for calculating a charity tax credit has some nuances. In general, the decrease in the tax base in the case of donations of funds occurs in the same way as for all other social deductions for personal income tax. That is, all individuals who decide to do charity work can get back up to 13% of the money they gave earlier.

However, when dealing with the calculation of the amount of the deduction of a charitable nature, do not forget about the following features:

• If the taxpayer gave less than 13% of his income to the state treasury, he will not receive a deduction in the generally accepted amount.
• 25% is the largest part of the amount calculated from the total income of the taxpayer for the year, from which he can be refunded the income tax paid.
• The maximum limit of 25% is calculated from the total amount calculated for all charitable payments.
• If there is a need to determine the amount of the deduction, you need to calculate for an annual period of time.

Examples with calculating the amount of deductions

Using the example of the following two different situations, the taxpayer can easily understand how the amount of social monetary compensation is determined:

1. A certain Evdokimov Evgeny Petrovich decided to donate 25,000 rubles for the needs of the church, and the amount of his annual income, which is taxed, is 275,000 rubles. We find out what amount is 25% of the amount of 275,000 (68,750), and compare with the donation amount. Since 68,750\u003e 25,000, Evgeny Petrovich can get back his legal 13% of 25,000 rubles, which is 3,250 rubles.
2. Antonov Igor Aleksandrovich paid 110,000 rubles for the repair of equipment in the children's hospital, and his income, from which tax contributions are paid, is 400,000 rubles. Dividing the amount of this income by 100%, and then multiplying it by 25%, we get the size of the maximum possible deduction - 100,000 rubles. However, the donation cost exceeds the calculated limit. In this regard, the deduction will be provided from 100,000 rubles and equal to 13,000 rubles.

In this article, we'll talk about how you can get 13% back on your tuition, medicine, home purchase, and other goals. The Tax Code provides ample opportunities for this, but you need to be able to use them.

There is such a personal income tax (PIT), which is 13%. It is charged, for example, from your official salary. An ordinary employee does not even encounter this, since the accountant in your company deals with the charges and you usually receive a salary with deducted tax on your hands. These go to the state budget and then the money received is distributed for various needs, including the payment of child benefits, salaries to doctors, teachers, police officers, firefighters, deputies and other public sector employees.

In some cases, which will be discussed in this article, the state allows not to levy this tax, or to return the previously listed personal income tax. In this way:

A tax deduction is a certain amount of income that is not taxed, or a refund of part of the personal income tax you previously paid in connection with expenses incurred under certain categories of the tax code, which include, for example, expenses for the acquisition of residential property, training, treatment, purchase of medicines, etc.

Your company has credited you with 100,000 rubles of salary per year. Personal income tax will be 13% of this amount. On your hands you will receive 100,000 - 13% \u003d 87,000 rubles.

But now you have drawn up a deduction for the education of a child in the amount of, say, 50,000 rubles. We deduct this amount from the total income: 100,000 - 50,000 \u003d 50,000 rubles. This is your tax base after deduction.

And on your hands you get a completely different amount: 100,000 - (50,000 * 0.13) \u003d 93,500 rubles.

The difference between these totals in the amount of 6500 rubles can be obtained at the beginning of the next year in one amount or in parts, starting from the next month. Read about the two ways to register a deduction in the corresponding chapter below.

By providing deductions, the state encourages citizens to work officially, without any "wages in envelopes", and at the same time redirects additional funds from citizens to construction, education and healthcare. There are also deductions for all employees with children or participating in certain events. Read more about each type of benefit below.

A tax deduction is provided only if all conditions established by law are met. Each type of deduction has its own set of documents that must be provided to the tax authorities. There are also limitations.

Types of tax deductions

All deductions enshrined in Russian tax legislation are divided into four types:

1. Standard;
2. Social;
3. Property;
4. Investment;
5. Professional.

Let's take a closer look at each of the deductions:

Standard tax deduction

The essence of the standard deduction is that each month a certain amount of income is tax-free. It is provided either to the taxpayer himself for participation in certain events (hostilities, liquidation of the Chernobyl accident, etc.), or for a child. Unlike other types of deductions, this is usually drawn up with the employer, although it is allowed to declare it through the tax office. Regulated by article 218 of the Tax Code of the Russian Federation.

1 Deduction of 3000 rubles monthly (beneficiary's benefit - 13% of this amount - 390 rubles). Have the right to it:

• The liquidators of the accident at the Chernobyl nuclear power plant and the victims of this accident (radiation sickness).
• Liquidators of the consequences of nuclear tests and accidents.
• Persons with disabilities who received injuries, mutilations and diseases in military service
• Disabled people of the Great Patriotic War.

2 Deduction of 500 rubles monthly (beneficiary's benefit - 65 rubles). Provided:

• Heroes of the USSR and the Russian Federation
• Participants in hostilities (with an appropriate certificate)
• Disabled people (I, II groups, as well as disabled children)
• To other persons (the full list is in clause 2, article 218 of the Tax Code of the Russian Federation)

If it turns out that a person has the right to two deductions at once (for example, the liquidator of the Chernobyl accident later became the Hero of Russia), then the largest of them is applied.

3 Deduction for a child under 18 (as well as for a full-time student, cadet, graduate student, resident or disabled person - up to 24 years old) monthly until the recipient reaches an income of 350,000 rubles (for example, with a monthly salary of 40,000 rubles, it will take 8 full months to reach the 350,000th limit - all this time you will not pay income tax on the amount of the deduction). Provided to parents, guardians, adoptive parents upon their application, which is usually written in the employer's accounting department. The deduction in 2019 is as follows:

• For the first and second child - 1400 rubles each (the recipient's monthly benefit is 13% of this amount - 195 rubles for each child).
• For the third and subsequent children - 3000 rubles. (the recipient's monthly benefit is 390 rubles).
• For each disabled child under 18 years old and for a full-time student, postgraduate student, resident, intern, student - up to 24 years old, if he is a disabled person of I or II group - 12,000 rubles. for parents and adoptive parents (the recipient's monthly benefit is 1,560 rubles) and 6,000 rubles. for guardians and trustees (the recipient's monthly benefit is 780 rubles).

To a single parent or adoptive parent, any standard child deduction is doubled (but if a single mother, for example, remarries, the deduction becomes single again).

Also, a double deduction can be received by one of the parents if the other waives his right.

Sergei Biryukov has a 12-year-old son, he is raising him alone. Biryukov's monthly salary is 47,000 rubles. From this amount, he must pay 6,110 rubles of personal income tax every month. At the beginning of the year, the taxpayer wrote an application to the accounting department of his company for a standard deduction. His income will reach 350,000 rubles in August. Accordingly, Sergei receives the right to deduct from January to July. During this period, his savings on the payment of personal income tax will be (1400 * 7 * 0.13) * 2 \u003d 2548 rubles.

Social tax deduction

Deductions of this type are partial compensation for the expenses of individuals on education and medical care. All social deductions are annually entitled to 120,000 rubles of tax relief - that is, this amount of your income will not be taxed (and if personal income tax has already been transferred, then it will be returned at the end of the year). The matter is small: you need to meet all the requirements of tax legislation, work officially and spend a certain amount on paid medical or educational services.

1 Deduction for paid medical services.

The following expenses can be reimbursed by returning personal income tax:

• Expenses for medical treatment of one's own or one's children and parents. This includes paid medical care in a hospital, a polyclinic, an ambulance station, and a paid medical center. Dental treatment and prosthetics (except cosmetic). Spa treatment (for your own money, not from the trade union). The full list of services is contained in the decree of the government of the Russian Federation No. 201 dated 19.03.2001.
• Expenses for drugs prescribed during treatment.
• Voluntary health insurance costs (if the policy was paid by a citizen, not an employer).

It is possible to issue a social deduction for the listed services if medical institutions have a state license and are registered in the territory of the Russian Federation. For each medical service, a contract must be concluded, and payment must be confirmed by receipts. When buying medicines, you must have a prescription on form N 107 / y with a mark on the submission to the tax office.

2 Deduction for paid educational services.

The Tax Code of the Russian Federation provides for several grounds for issuing a deduction for training:

1. Own training. It can be higher, secondary, additional education, short-term courses in any form (full-time, part-time, evening, distance). At the same time, an educational institution must have a license for educational activities. You can also get a deduction when studying abroad.
2. Teaching a child under the age of 24. But here only full-time education is allowed. A deduction can be obtained for a child's studies in a paid school, in a private kindergarten, in retraining courses, in additional education schools, and so on.
3. Education of the guardian until he reaches the age of 24. The rule of full-time education also applies. From the age of 18, the term “former ward” is used in the application and declaration.
4. Teaching a brother or sister until they are 24 years old. A mandatory requirement is full-time. A brother or sister can be either full-blooded (from a common mother and father) or incomplete.

Unlike the medical treatment deduction, there is no tax benefit for the education of a spouse. You cannot get a deduction for studies by aunts-uncles, grandparents, nephews, grandchildren and other not close relatives.

The amount of the deduction for education is no more than 120,000 rubles, if it is about one's own education, as well as about the education of a brother / sister. The maximum deduction for the education of children and those under guardianship is 50,000 rubles.

All information about the tuition tax deduction with real-life examples is in our article:.

3 Deduction to finance future pension. Regulated by clause 4 of Art. 219 of the Tax Code of the Russian Federation. It is assumed by those who deduct the following contributions for the formation of pension payments:

• To non-state pension funds.
• Insurance companies (voluntary pension insurance and life insurance for more than 5 years).

The maximum deduction amount is 120,000 rubles, but it should be noted that this is the total figure for all social tax benefits. That is, if you have already issued a deduction for the education of a child for 50,000 rubles, then the most you can count on in the same year when making a deduction for voluntary pension insurance is 120,000 - 50,000 \u003d 70,000 rubles (to be refunded - 13% of this amount - 9,100 rubles).

It is not necessary to conclude contracts for financing a future pension in your favor; you can form pension contributions for your spouse, parents / adoptive parents or disabled children.

4 Deduction for charity. You will be able to return 13% of the amount of your donations to the following organizations:

• List item
• List item
• List item

To receive a deduction, you must submit an agreement with a charitable organization or NGO. The deduction should not exceed 25% of the income received during the tax period.

Ivanov M.M. transferred 300,000 rubles to the Open Heart Foundation (an NGO that finances operations for sick children). Ivanov's official annual income is 480,000 rubles. Accordingly, the deduction cannot exceed 480,000: 4 \u003d 120,000 rubles (refundable - 13% of this amount: 15,600 rubles).

There are cases in which a deduction is not provided:

Note that charitable activities are regulated by Federal Law No. 135-FZ dated 11.08.1995.

Property tax deduction

From the name of the benefit it is clear that it is granted for certain actions committed with property. Since most often we are talking about large amounts of personal income tax refund, such deductions are made out mainly through the tax office. In contrast to social deductions, property unused in the current year can be carried over to the next year.

You can return personal income tax (13% of the amount of expenses) for the following actions:

1 Sale of property.

For the sale of residential real estate and shares in it, as well as land plots, the maximum tax deduction is 1,000,000 rubles. This amount will be deducted from the cost of the apartment you sold, and you will pay personal income tax only from the balance. That is, selling an apartment for 2.2 million rubles, without deduction you would have paid 286,000 rubles in income tax (13% of the amount received from the buyer). And using the deduction, you will pay personal income tax only from 1.2 million rubles (2,200,000 - 1,000,000), that is, 156,000 rubles. That is why sellers often offer to enter into the purchase and sale agreement not the real cost of the apartment, namely 1 million rubles - so that, taking into account the deduction, they do not pay personal income tax at all. But the tax service has long figured out this trick, and there is now increased attention to such transactions.

For other property (cars, garages, non-residential premises), a deduction of 250,000 rubles is established. These amounts apply to all properties sold during the past year combined. Having sold three cars for a total of 600,000 rubles, you will still receive a deduction for only 250,000 rubles. When selling property that was in shared or joint ownership (for example, with a husband and wife), the deduction is divided into two parts - in proportions that the owners set themselves.

Please note: property that you have owned for more than 3 years is not subject to personal income tax upon sale. The exception is residential real estate. From May 1, 2018, it is not subject to income tax on the sale if it has been in your property for more than 5 years (except for the one received under a donation contract, under a dependent maintenance contract, or just privatized - in these cases, a three-year period is still valid).

2 Purchase of an apartment, an isolated room, a house, a summer residence, a land plot (or a share in any of these objects).

The deduction can be received both for the finished and for the object under construction. Until 2014, it was possible to return personal income tax for only one purchased object, now - for as much as necessary, until the deduction amount reaches 2 million rubles. True, those who used their right under the old rules will not be able to re-issue the deduction.

Repair and decoration of housing purchased in a state of rough finish (both materials and work are deducted). Organization of electricity, water, gas supply and sewerage. Development of project documentation. The main condition is the availability of all supporting documents: contracts, checks, receipts. For more information about this type of deduction, see the link below:

3 Interest on a mortgage loan taken for the purchase of the above objects, as well as interest on a loan to refinance the mortgage.

The maximum deduction for interest paid on a mortgage is 3,000,000 rubles. It can be provided only after registration of a deduction for the purchase of housing (maximum - 2,000,000 rubles), so that the actual limit of the deduction for the purchase of an apartment in a mortgage is 5,000,000 rubles. This means that the state can theoretically return your personal income tax in the amount of 690,000 rubles.

A property deduction can be issued only if the property is located in Russia and is intended for human habitation.

For more information about the property deduction for the purchase of a home on a mortgage with real examples, read here:

Investment tax deduction

An investment tax deduction can be obtained in three cases:

1. Deduction for income from the sale of securities owned for more than three years. This type of deduction does not include transactions made on an individual investment account (hereinafter IIS);
2. Deduction from the amount of funds deposited on the IIS within three years. The deduction is limited to 400,000 rubles. per year, or 1.2 million rubles. in three years. In one year, you can return 13% of 400,000 rubles., Or 52,000 rubles. This type of deduction is only suitable for self-employed individuals with official “white” wages;
3. Deduction from income received from transactions with securities made on the IIA for three years. This type of deduction is not tied to salary and can be used by everyone, including individual entrepreneurs, as well as non-working people (for example, a family of two where a husband works and a wife does not work, who can open an IIS in her own name, but enroll there the husband's salary, or any other money, including child subsidies and benefits).

What securities can be bought:

Professional tax deduction

This type of deduction stands out somewhat. In fact, we are talking about a privilege not so much for personal income tax, as for an entrepreneur's profit tax. However, since this entrepreneur is a natural person and formally pays income tax, the deduction falls into the general category of others provided for natural persons.

Professional tax deduction is provided for the following types of income:

• Incomes of individual entrepreneurs under the general tax regime (OSNO).
• Income of private practicing notaries, lawyers and representatives of other professions earning money in private practice.
• Income from civil contracts (work contracts, services, and so on).
• Author's fees, as well as fees for performance or other use of works of science, literature and art. At the same time, authors and inventors must be payers of personal income tax.

A professional deduction is provided for the full amount of expenses (confirmed by contracts and receipts). If an individual entrepreneur is unable to confirm expenses, he can claim a deduction of 20% of the income received. For some types of remuneration (copyright, for the performance of works, etc.), in the absence of documents confirming the costs, a standard cost is established (a complete list is in clause 3 of article 221 of the Tax Code of the Russian Federation). For example, creators of video products - feature films or music videos - can claim a deduction of 30% of their income, and creators of music for these films - 40% of their income.

Only those who paid it can return personal income tax. According to the Tax Code of the Russian Federation, the income tax deduction is entitled to:

• citizens of the Russian Federation working under a labor or civil law contract and paying personal income tax;
• retirees who continue to work or have worked during the reporting tax period;
• foreigners who spend more than 180 days a year in Russia and pay personal income tax to the budget of the Russian Federation;
• citizens of the Russian Federation and foreigners-residents of the Russian Federation who have sold property that has been owned for less than three or five years (see above in the chapter “Property tax deduction”).

Where to apply for a deduction

In Russian legislation, there are two ways to return personal income tax: through the tax office or through an employer. Each of these methods has its own order of registration.

Method # 1. Tax refund through the IFTS

It is more convenient to receive a deduction from the tax office at the place of registration if you need the entire annual deduction amount at once. You can apply for a benefit at any time after the end of the reporting year. For example, if you bought an apartment in 2018, you can declare your desire to receive a deduction starting from January 1, 2019.

Income tax will be refunded for the reporting year in full in the amount of personal income tax paid by you, but not more than 13% of actual expenses.

The deduction procedure is simple. Its order is as follows:

1. Collection of a package of documents. Some of the papers are common for all deductions, some are specific for each type of benefit. A detailed list is provided below in the relevant chapter.
2. Submission of documents to the IFTS at the place of registration. This can be done in person, by mail, through a trusted person or via electronic communication channels through the site nalog.ru. If you do not know the actual address of your inspection, it is easiest to find it on special services - for example, here: https://service.nalog.ru/addrno.do.
3. Cameral check. Within a few months, your documents are checked for compliance with formal requirements. All data in the submitted papers must match the information in other documents.
4. Refund of income tax to your bank account.

Method # 2. Tax refund through employer

In this case, you receive a deduction in parts: personal income tax is not withheld from salaries, the entire amount accrued by the accounting department is received. Another feature of this method is that you do not need to wait for the end of the year, money can be received already in the current one. And in January of next year, you have the right to draw up the balance of the deduction through the Federal Tax Service Inspectorate and receive the entire remaining amount of personal income tax paid in the previous year at once.

Alexander D. completed training courses in public procurement in August-September 2017, spending 43,000 rubles on them and performed dental prosthetics in the amount of 214,000 rubles. Immediately after completing the courses, he issued a deduction from the employer and since October began to receive a full salary, without withholding personal income tax (the amount of official tax-free income was 24,800 rubles / month). Thus, for October, November and December, the deduction used was 74,400 rubles. The maximum amount of social deduction is 120,000 rubles. At the end of 2017, Alexander D. exercised the right to return through the IFTS the balance of the income tax paid by him in 2017 (January-September). D.'s income for 9 months of 2017 amounted to 24,800 * 9 \u003d 223,900 rubles, however, personal income tax was returned to him only from 45,600 rubles (120,000 - 74,400 rubles already used in 2017)

To return personal income tax through an employer, you must do the following:

1. Prepare a package of documents. The list differs from the similar one when making a deduction through the IFTS. A detailed list can be found in the chapter “Documents required for tax deduction”.
2. Submit documents to the tax office. This is done in the same way as when registering a deduction through the Federal Tax Service Inspectorate: in person, by mail, in electronic form through your personal account on nalog.ru or through an authorized representative. Within 30 days, the Federal Tax Service Inspectorate is obliged to give you a notice to the employer that you have the right to a tax deduction.
3. Next, you need to transfer the received tax notice to the employer. An application for a deduction must be attached to the tax paper (a sample is on the website nalog.ru). You will receive a salary without withholding personal income tax from the month of filing the notification and until the deduction is exhausted or the year ends. The next year, you must again go to the IFTS for a notice for the employer.

There is a set of documents common for all deductions and a list required in each specific case.

General list of documents:

• Copy of RF passport
• Tax declaration in the form of 3-NDFL, filled in by the taxpayer. Examples, templates and samples here: https: //www.nalog.ru/rn77/taxation/taxes/ndfl/nalog_vichet/primer_3ndfl/#t1 (not shown when receiving a deduction from the employer)
• Certificate of income at the main place of work (form 2-NDFL, not presented when receiving a deduction from the employer)
• Certificates of part-time income (if any)
• Application to the IFTS with the details (on the bank's letterhead with a seal) on which the tax will be refunded.

List of documents for obtaining deductions for relatives (children / parents / brothers / sisters / spouses):

• copies of birth certificates for yourself, children, brothers and sisters (confirmation of relationship);
• copy of marriage certificate

List of documents for deduction for treatment / purchase of drugs

Treatment in a medical facility (hospital, polyclinic, ambulance station, paid medical center):

• Agreement with a medical institution - original and copy. The contract must indicate the cost of services.
• A certificate confirming payment under the contract (must contain the patient's medical record number and his, as well as the treatment category code: "1" - common, "2" - expensive).
• A copy of the license of the medical institution.

Purchase of medicines:

• The original recipe in the form 107-1 / y with the stamp “For tax authorities.
• Checks, receipts, payment orders (to confirm payment)
• A certificate of the absence of an expensive drug in a medical facility (prepared in case the patient pays for expensive drugs prescribed by a doctor).

Conclusion of a voluntary health insurance contract:

• A copy of the voluntary insurance contract
• Copy of insurance company license
• A receipt or check for payment of insurance premium

List of documents for obtaining a deduction for training:

• A copy of the training agreement issued in the name of the payer.
• A copy of the license of the educational organization, certified by the seal of this organization.
• Copies of receipts, checks or other payment documents confirming payment for educational services.

List of documents for obtaining property deduction:

• Documents confirming the sale or purchase of real estate: purchase and sale agreement, acceptance certificate, receipt, bank payment order.
• Documents confirming ownership of the purchased housing (extract from the USRN or certificate of ownership. If the object was acquired at the stage of shared construction - a copy of the equity participation agreement.
• Loan agreement confirming the targeted nature of the loan (original and copy of each page).
• Certificate from the bank about the interest paid on the loan in the reporting year.

List of documents for deduction of mortgage interest:

• Certificate from the bank about the interest on the loan paid in the reporting year. Usually it is given either immediately, but for money, or for free, but after a month.

Tax refund dates depend on the method of registration.

When registering through the IFTS

You can get a deduction through the tax office in about 4 months, starting from January 1 of the next year. That is, if, for example, you were trained at a driving school in 2018, then from January 1, 2019 you have the right to apply for a personal income tax refund. It takes three months for a cameral check of the 3-NDFL declaration. If everything is in order, another 30 days - for the transfer of the refundable tax. If you are applying for a deduction for the purchase of real estate, the four-month period is only valid for the first year. When the unused balance passes to the next tax period, a desk review of documents for deduction is much faster - when filing a declaration in early January, money can be received already in February.

When applying through an employer

You can receive a deduction (in the form of a salary without withholding personal income tax) from the next month after the notification from the tax office of the right to deduction has been submitted to the accounting department of your organization, as well as an application for the provision of this deduction. If we are talking about property deductions that are transferred to the next year in case of incomplete use, then they can be drawn up with the employer in the future, but it is more logical to return the balance of personal income tax in one amount by submitting documents to the IFTS.

Frequently asked Questions

- How does the deduction amount compare to the amount of personal income tax returned? I'm confused about the calculations.

- To explain in simple words, the deduction is the amount of your income, from which you will be refunded personal income tax when buying an apartment, studying, treating, etc. (this amount of income is deducted from the taxable, hence the name - deduction). Since the income tax in the Russian Federation is 13%, then this percentage of the amount of deduction declared in the 3-NDFL declaration will be returned to you. The deduction is equal to your expenses for education, medical treatment, home purchase, and so on. In this case, the deduction cannot exceed the maximum established by the Tax Code. For example, the property deduction limit when buying a home is 2 million rubles. This means that even with a much more expensive purchase, they will return you at most 13% of 2 million, that is, 260,000 rubles. And if the purchase was worth less than 2 million, then 13% of its full cost will be returned (this cost will be considered a tax deduction).

- Does the bank and account type matter when applying for a personal income tax refund? Are there any restrictions?

- The Federal Tax Service works only with Russian banks (or Russian “subsidiaries” of foreign banks registered in the Russian Federation). The account must be in rubles. Otherwise, there are no restrictions: the money will be transferred to both the card and. Account details must be certified by the bank and submitted to the IFTS along with an application for a tax refund.

- Last year I bought an apartment and studied at a driving school. Do you need to fill out two declarations or is one enough?

- One declaration is submitted for each year, in which you can indicate all your expenses for this period. In it, you can claim a deduction for both home purchase and training. Please note: only the paid personal income tax can be returned to you, therefore if the deduction exceeds income, then it is better to claim a social deduction first - it cannot be carried over to the next tax period.

- I work three jobs. When filing a declaration, am I required to attach three certificates of 2-NDFL?

- How many certificates to apply is your decision. If income at one job is sufficient to exhaust the deduction, other income need not be declared. But most often you have to indicate all income and submit to the IFTS all certificates in the form of 2-NDFL.

Conclusion

Tax deductions are a privilege that the state encourages recipients of paid medical and educational services, home buyers, benefactors and representatives of certain professions.

Each of them has the right to reimburse 13% of their expenses in the form of returned personal income tax. At the same time, the Tax Code sets limits on various types of deductions to avoid abuse and excessive budget spending.

The Tax Code of the Russian Federation provides for the following types of deductions:

• Standard
• Social
• Property
• Professional

You can get any of them in two ways: through the tax office at the place of registration or through the employer.

To draw up a deduction, you need to submit a package of documents, and there is a basic set (for all types of benefits), and there is a specific one for each type of deduction.

In general, it takes up to four months to return personal income tax through the tax office, and you can start receiving a deduction through the employer the next month after the employer receives a notification from the Federal Tax Service Inspectorate that you have the right to deduct.