For what and how you can get a tax deduction. Income tax refund: what can be returned for? What can you get tax

You are eligible for a tax deduction if you are a tax resident paying 13% income tax on wages or other income. Today we'll talk about what you can get a tax deduction for, how to calculate it, and how to properly issue it.

Tax deduction is a benefit for citizens who deduct taxes to the state. If a Russian has spent on purposes specified by law, he can return back part of the funds from personal income tax, previously assigned to the state budget.

On a note! Personal income tax is an income tax. It should be paid by everyone who receives monetary remuneration for labor, invests or earns in another way. The bulk of the Russian population receives income in the form of wages. Therefore, most often the tax is paid from it. The duty to transfer to personal income tax is assigned to the employer. The employee receives the earned money without personal income tax.

When you are told that your deduction will be a million rubles, this does not mean that you will be given the entire amount in full. You can take only 13% (income tax rate) of a million, i.e. 1,000,000 * 13% \u003d 130,000 rubles.

A citizen cannot make a deduction for a larger amount than he transferred to the tax authorities in the previous reporting time period (year). So, if for the entire calendar year in favor of the state you received 1,000 rubles, you will not be able to receive a tax refund more than this amount, regardless of the amount of expenses you incurred.

Buying or selling valuable property

In some situations, after the sale or purchase of assets specified by law, Russians are entitled to make a deduction. For example, income taxes can be refunded when purchasing or selling residential real estate.

On a note! All deductions are made only from the personal income tax already paid before. Other taxes, including property tax, cannot be refunded.

There are two types of property deductions that are constantly confused: tax refunds on purchases and tax refunds on property sales.

If you purchased an apartment, detached house or plot of land, you can count on a tax credit.

You can pay for real estate either by giving the entire amount at once, or by issuing a loan agreement. In the second case, deductions will be made as the debt is closed.

If you paid off your mortgage, the maximum tax deduction will be RUB 3 million. So, you can return no more than 390 thousand (3,000,000 * 13%) rubles. If you did not apply for a loan for the purchase of real estate, then you can claim to reduce the tax base by no more than 2 million rubles. And you will be given 260 thousand rubles (2,000,000 * 13%).

To apply for a benefit, it is enough to provide the necessary package of documents to the tax office or to the employer's desk. It includes a passport, papers for the acquired property, a certificate from the bank, a loan agreement (if any) and a certificate of income filled out in the standard form 2-NDFL.

In order to correctly fill out the 2-NDFL certificate and not waste a lot of time, you need to know what the requirements for issuing a certificate are. Ours will help with this, in which you will find step-by-step instructions for filling out the form.

If you plan to apply for a benefit through an employer, the procedure for obtaining a deduction must be completed in the same year in which the home purchase procedure was carried out or the loan installments were paid. If the documents are submitted to the fiscal service, this must be done next year. For example, in 2018 you bought a piece of land with a house. To get the money back in 2018, the registration procedure must go through the employing company. In the fiscal inspection, the privilege will be held only next year, 2019.

The state imposes strict requirements on residential real estate, from the purchase of which it is planned to make a deduction. An apartment, house or plot must be located in the country. In addition, property should not be acquired from close relatives - wife, husband, mother, father.

In addition to purchasing residential property, there is an opportunity to receive a tax refund on housing construction. Read more about this in our.

Sale of property

If the property has been in the seller's possession for less than three years, the proceeds are subject to income tax if sold. The rate is standard - 13%. If the property has been in possession for more than three years, the seller's tax liability is removed.

If a property is sold that came into ownership after 2016, the "tax" period is transferred from three years to five. So, if your apartment was bought out in 2016, you can sell it and not pay tax at the same time only in 2021.

You can legally save on personal income tax on income from the sale of property in two ways:

Table 1. Ways to save on personal income tax

Way	Description	Calculation formula
Method 1. Make a deduction for the property	The maximum that can be removed from the tax base is 1 million rubles for residential real estate (for example, a detached house with a plot) and 250 thousand rubles for the rest of the real estate (for example, a garage).	Personal income tax \u003d 13% * (income from the sale of real estate - tax deductions)
Method 2. Reduce the base from which the tax is calculated	This can be done at the expense of the costs associated with the acquisition of residential property. This includes the cost of real estate agency services, mortgage overpayment. It is important that the costs incurred are documented.	Personal income tax \u003d 13% * (income from the sale of real estate - the cost of purchasing this property)

A taxpayer cannot apply both methods at the same time. You need to choose only one, the most profitable option.

This article will help you figure out how to get the tax deduction for treatment back, what it is, how to properly issue the benefit and who is eligible for it.

Payment for the services of an educational institution

Another expense item for which the state draws up a social deduction is education fees. A taxpayer can return funds not only for their own education, but for the education of their own or adopted child, brother or sister.

If a taxpayer is studying

The maximum deduction for self-study is one hundred and twenty thousand (120,000) rubles. And in a year you can return no more than fifteen thousand six hundred rubles (15,600). The educational institution that provided training must be officially registered and have an appropriate permit issued by the authorized state bodies of the Russian Federation. This can be a university, driving school, training courses, etc.

On a note! If you are applying for a deduction for your own education, it does not matter what form of study you are in - full-time, evening or part-time.

If a child is studying

Children must be under twenty-four years of age for the education deduction to be approved. The maximum amount by which the tax base can be reduced is fifty thousand rubles. And you can collect no more than 6,500 rubles in cash.

A child can study at any private or public educational institution - university (full-time only), kindergarten, school, educational center, etc.

The contract with the institution where the child is studying must be drawn up either for the taxpayer or for his wife (her husband). But documents confirming payment must be drawn up only for the citizen applying for the benefit.

If a sister or brother is studying

The maximum amount that can be returned for the education of brothers and sisters is 15 600 rubles. An agreement with an educational institution must be concluded in the name of the taxpayer. Payment documents (for example, receipts, checks) must also be drawn up in the name of the citizen issuing the deduction.

In order for the privilege to be approved, sisters and brothers must study at the full-time department of any official educational institution - school, university, kindergarten, etc. You can only return money for the education of sisters or brothers who are no more than 24 years old.

On a note! It is possible to make a deduction for tuition in the year following the year in which the expenses were incurred. So, if you paid for tuition in 2017, you will be able to withdraw funds only in 2018. If you could not do this in 2018, you can apply for a benefit for another two years - in 2019 and 2020. To do this, you need to contact the tax office, which is located at the place of your registration.

If you apply for a benefit from an employer, you don't have to wait. In this case, you can apply for the benefit in the same year in which the expenses were incurred.

Find out how to apply for a tuition income tax refund. List of documents, algorithms of actions. And also, you will find an example of how to calculate the amount of compensation.

For charitable purposes

An individual can receive a deduction for the amount that he transferred for charitable purposes to the following types of organizations:

charitable;
non-profit social institutions;
religious (donations);
non-profit formations carrying out activities in the field of art, education, etc.

In order for assistance to the above organizations to be considered charity, several conditions must be met:

Money cannot be transferred to another individual or directly to an organization. The funds must go to a fund created for a charitable purpose.
The taxpayer did not receive any benefit from the transfer of funds (advertising, provision of services, transfer of property, etc.)

You can collect money spent on charitable expenses in an amount not exceeding a quarter of the taxpayer's income for the period from January to December.

Pension contributions

If an individual transfers additional funds towards a future pension, he can also count on a deduction. But here we are talking only about self-made deductions. If the employer makes contributions to the Pension Fund, the tax refund will not be approved.

The benefit can be received by citizens who, on a voluntary basis, pay pension contributions to an insurance organization under a pension insurance agreement.

Standard deductions

This type of tax deduction can be counted on:

Certain population groups. For example, people with disabilities since childhood, "Chernobyl victims", relatives of the dead military, etc.
Taxpayers who have minor children.

The state makes a monthly deduction of 1,400 rubles for the first-born and second heir. And starting from the third - 3,000 rubles. If the child is disabled of the first or second group, the benefit will be 120,00 rubles.

On a note! The parent receives a refund of personal income tax until the moment when his income, starting in January, does not exceed the amount established by law - 350 thousand rubles.

To get a benefit, you need to submit a package of documents and an application to the employer. If the parent is employed in two jobs, the deduction is made out only in one organization.

In the presented material, we discuss how in 2017 to go through this bureaucratic procedure and use the right to receive a cash deduction for children.

Example. Suvorova Anna Viktorovna - mother of three minor children, works in a large company. She receives a monthly salary of 46,000 rubles. If Suvorova did not claim the deduction, the employer calculated the tax on her wages as follows:

46,000 * 13% \u003d 5,980 rubles.

And at the checkout, they would give her:

46,000 - 5980 \u003d 40,020 rubles per month.

But Anna Viktorovna applied to the employer for a tax benefit. For three children, she will receive a deduction in the amount of:

1,400 + 1,400 + 3,000 \u003d 5,800 rubles.

When calculating income tax, RUB 5,800 will not be taken into account:

(46,000 - 5,800) * 13% \u003d 5,226 rubles

And at the box office, Suvorov will receive:

46,000 - 5,226 \u003d 40,774 rubles.

The tax credit will be given to the mother from January to July. In August, Suvorova's income will exceed the limit of 350,000 rubles, so the deduction will be canceled.

On a note! If the children officially have only one parent, the benefit must be doubled.

If the taxpayer has not taken the benefit from the employer within a year, he can apply for a deduction at the nearest fiscal office.

Deduction of representatives of certain professions

entrepreneurs;
individuals who are in private practice;
people receiving remuneration for authorship;
employees registered under a civil law contract, etc.

Income such as wages or dividend interest cannot be reduced by professional deduction. Tax refunds can be issued only with:

income received as a result of entrepreneurial activity;
remuneration for authorship;
payment to an employee who works under a civil law contract, etc.

The amount of the benefit is equal to the costs incurred by the citizen in the process of generating income. Expenses must be documented. In addition, all costs must be justified and justified from an economic point of view. For example, purchasing an airplane for a food delivery company would be considered an unreasonable waste.

For individual entrepreneurs

If an individual entrepreneur can prove the existence of expenses using documents (checks, receipts, etc.), he will receive a deduction equal to the amount of these expenses.

Example. The income of entrepreneur Belozerov in 2017 amounted to 1 million rubles. And the costs associated with generating income came out to the amount of 900 thousand. For Belozerov, personal income tax will be calculated as follows:

(1,000,000 - 900,000) * 13% \u003d 13,000 rubles.

This means that in 2018 the entrepreneur must pay 13,000 rubles to the budget.

But it happens that an individual entrepreneur is not able to confirm that the costs really were. In this case, a businessman can count on a deduction equal to 1/5 of the income received.

Example. The owner of a small store Orlova R.N. in 2017, she received an income of 1 million rubles. She could not document her expenses, so the tax will be as follows:

(1,000,000 - 1,000,000 * 20%) * 13% \u003d 104,000 rubles

On a note! You cannot apply two methods of calculating the business deduction at once. Therefore, if you have the opportunity to prove only the costs, the amount of which is less than a fifth of the income from January to December, choose the second method. In this case, do not provide the tax authorities with any documents about your spending.

For those working under civil contracts

The principle of calculating and registering a deduction for this category of workers is the same as for individual entrepreneurs. An individual claiming a deduction must receive income either on the basis of a civil contract for the provision of a service, or on a contract.

In this case, the client (customer) will be considered the tax agent. It is he who must calculate the income tax and transfer it to the state. You need to get a deduction from the customer. If the client is also an individual, the documents for the benefit should be submitted to the fiscal authority.

Conclusion

The law provides for many situations in which citizens can receive deductions. There are two ways to apply for a benefit:

With the employer in the same year the expenses were incurred. After that, the citizen will receive a deduction every month.
At the tax office the next year, after the year in which the expenses were incurred. The deduction is issued in full at a time.

Over the past six months, our areas of interest have begun to change dramatically: today we are following the exchange rate and the rise in oil prices with no less interest than the fashion weeks or the red carpet appearances, or maybe even more. And not only us! This global trend can no longer be ignored, so we are opening a new section "Finance", in which Yulia Demina, journalist, TV presenter and economic observer, will advise us on the most pressing financial issues. This week we will learn how to apply for a tuition tax deduction.

journalist, TV presenter and economic commentatorRemember the saying "Knowledge is power"? She's correct. Few people know that according to the law, for example, when buying a home or obtaining a higher education, we have the right to return part of the money spent. To do this, you need to contact the Federal Tax Service, collect the necessary package of documents and draw up a tax deduction. It's funny, but the information about it seems to be veiled. The Federal Tax Service will not tell us about this unless we ask ourselves. You won't hear from TV screens: "Get your money back", but only - "Pay taxes and live in peace." Therefore, we will improve our financial literacy and learn to save.

Who is eligible to apply for a tuition tax deduction

A tax deduction for training can be issued by anyone who independently paid for their studies at a university or other educational institution, be it a driving school or a school of foreign languages, refresher courses (including abroad). If all the expenses for your education were borne by your parents, brothers or sisters, then they can also issue a tax deduction and return part of the money spent. If you have a license to teach your child in a school, kindergarten, an institution of additional education (for example, in a music school or in a sports section), you, as a parent, can also save a lot: look into your contract with the kindergarten (the cost of educational services here should be highlighted as a separate item - you can return part of the specified amount back). But remember, you will not apply for a tuition tax deduction if you pay all expenses from maternity capital.

How to calculate your tuition tax deduction

If the cost of training for the year is less than 120 thousand rubles, then the tax deduction is calculated as follows. Suppose you paid 80 thousand rubles for a year of study at the university. Your salary is 50 thousand rubles a month. The amount of annual earnings is 600 thousand rubles. Of these 600 thousand, the employer withheld 78 thousand rubles from you (this is the amount of personal income tax). The amount of tax deduction for tuition is 80,000 * 13% \u003d 10,400 rubles. You have the right to receive this amount in full, since you paid more taxes - 78 thousand.

If your education costs more than 120 thousand rubles a year, then the following formula works: let's say you paid 150 thousand rubles for a year of study. During the same year they earned 600 thousand rubles. Personal income tax - 78,000 rubles. The tax deduction limit established by tax legislation is 120 thousand rubles. Therefore, 13 percent should be counted not from the 150 thousand that you paid, but from 120: 120 000 * 13%. The amount of your tax deduction for the year is 15 600 rubles.

How to get your tuition tax deduction

Everything is simple here. It is enough to fill in the tax declaration in the form 3-NDFL within the next year after payment for tuition and take it to the Federal Tax Service at the place of registration. Also, the required list of documents must be attached to the 3-NDFL form: a passport or a child's birth certificate, a certificate of full-time education, a copy of an agreement with an educational institution. The party to the contract must be the one who makes the payment. If suddenly the actual cost of training has exceeded that specified in the contract, collect additional documents confirming this fact (you will need a copy of the license of the educational institution, all payment documents - keep receipts! - and a 2-NDFL certificate of income and taxes).

The FTS has three months to check your declaration from the moment it is submitted. If you have not collected the necessary documents for applying for a tax deduction at the right time, you can do this later, but in this case, the income tax refund will be made only for the last three years of study.

Home purchase tax deduction

And very few people have heard about this either. And if he did, he did not attach any importance to it. But in vain. When buying an apartment, land plot or house, you have the right to return 13% from one million rubles. The maximum amount from which a tax deduction can be obtained is 2 million rubles. Let's give an example: you bought an apartment for 5 million rubles or more. In this case, the state will return 13% to you only from two million - 260 thousand rubles. If your home is worth one million rubles, then the tax deduction will be 130 thousand rubles. If you didn't know anything about it, that's okay. You can get a tax deduction on the purchase of a home even several years after its purchase. To do this, you also need to contact the Federal Tax Service at the place of residence with a 3-NDFL certificate and all documents that confirm the purchase of an apartment. You can even issue a tax deduction through your employer (he simply will not deduct 13% from your wages) or a mortgage (13% from a million rubles will go to pay off your interest on the loan).

Tax legislation today is implemented in a variety of options, according to which you can get a tax deduction. To receive a tax refund, you do not need to have significant knowledge in the field of legal science, as a rule, the procedure is simple and free for any citizen. This type of return can be associated with the acquisition of private property, social protection, training or internship, the birth of a child. For what can you get tax deductions and what is their specificity?

What is a tax deduction?

According to the current legislation of the Russian Federation, the tax deduction is the amount from which the 13% tax will not be paid. There are several options for how this is actually done.

What can you get tax deductions for?

In accordance with the tax legislation of the Russian Federation and other regulations and by-laws, tax deductions can be of the following types:

standard;
paid for the child;
paid for property;
social;
professional;
calculated by the level of losses.

What is the mechanism for calculating the tax deduction?

Perhaps every adult citizen of Russia is familiar with the abbreviation PIT. Personal income tax or income tax affects all officially employed citizens of the Russian Federation. The Tax Code of the Russian Federation states that the main taxes in our country are calculated at a 13% rate. In addition to the wages of citizens, here are attributed:

income from renting out property or own vehicle;
income from individual teaching, tutoring or other type of consultation;
income from the sale of property (this item covers only the property owned by the owner for at least 3 years before 2016 or more than 4 years after 2016).

spending on their education or the education of their children;
spending on medical procedures, their own treatment or close relatives;
charity;
pension contributions.

It is worth remembering that the tax deduction is not unitless. Its region in total for treatment and education is about 140,000 rubles. An exception may be an expensive operation, in which case a deduction will be provided in the amount of its full amount.

It should also be remembered that the duration of this social deduction is limited. Documents are submitted in the year in which the expenses were. In other words, if the payment was made in 2015, then the documents should be drawn up specifically for this reporting period.

Charity tax deductions

As a rule, the amount of the deduction cannot exceed 25% of the total income received by the person during the year. Such assistance can be directed from an individual to charitable organizations, institutions that carry out activities in the fields of sports, science, education, etc., religious and socially oriented non-profit organizations.

Deductions for payments under pension and life insurance contracts

This type includes both compulsory and voluntary contributions. The maximum deduction amount is one hundred and twenty thousand rubles. Verification of documents submitted for consideration lasts a maximum of 3 calendar months.

Tuition tax payments

You can get this type of benefits by studying not only in domestic universities, but also in foreign ones. As noted earlier, the maximum payout limits are limited. For own education it is about 130,000 rubles, for the education of children or relatives - 60,000 rubles.

This extreme amount of 60,000 rubles is relied on for each child in the family. And this amount is awarded by the state in excess of the prescribed social deduction of 140,000 rubles.

In order to receive this deduction, you need to submit a declaration to the tax authority at the end of the year in which the tuition fees were paid.

Property deduction

Can I get a tax deduction when buying an apartment? Yes, since 2001, owners of new apartments and other residential properties can take advantage of the property deduction and return part of the money spent. The same 13% of the purchase amount, excluding maternity capital and other benefits, are subject to refund.

What kind of purchase can you get a tax deduction? A material deduction is provided if the following has occurred:

buying a finished apartment (house or room) or a plot for construction;
buying real estate with a mortgage;
building your own home.

There are also restrictions in this type of tax deduction:

The amount from which personal income tax will be returned cannot exceed two million rubles. Thus, if the owner of an apartment bought it, say, for 4 million, then he will be able to receive the coveted 13% anyway only from 2 million.
There is a limit to the maximum amount received per year. It cannot exceed the amount of income tax paid by the owner to the budget for a given period.

For all other parameters, a citizen of the Russian Federation who receives a salary that is subject to personal income tax, and who is not a businessman with special tax rates, is entitled to a property deduction.

Professional deduction

What can you get a tax deduction for? The list of persons who can count on such a deduction includes:

personal businessmen;
lawyers and educators in personal practice;
authors who receive awards for their works;
persons who provide services under a work contract.

The professional deduction is carried out exclusively for the year.

The main specificity of this deduction applies to entrepreneurs. For an entrepreneur, the deduction will be calculated from business expenses: purchase of materials, salaries of subordinates, etc. In the event that the businessman is able to prove expenses with documents, he will receive a deduction for the entire amount of expenses. Otherwise, if he does not have such evidence, he can count on a deduction of twenty percent from his own wages.

There is also a registered norm for a refund of income tax for works of art if the author cannot certify the expenses. This rate ranges from 30 to 40%.

The tax deduction is quite useful. Taxpayers return part of the funds spent for various purposes, or receive an additional increase in income. This opportunity does not require any investment, therefore, it should not be missed.

What is a tax deduction?

According to the current legislation of the Russian Federation, the tax deduction is the amount from which the 13% tax will not be paid. There are several options for how this is actually done.

What can you get tax deductions for?

In accordance with the tax legislation of the Russian Federation and other regulations and by-laws, tax deductions can be of the following types:

standard;
paid for the child;
paid for property;
social;
professional;
calculated by the level of losses.

What is the mechanism for calculating the tax deduction?

income from renting out property or own vehicle;
income from individual teaching, tutoring or other type of consultation;
income from the sale of property (this item covers only the property owned by the owner for at least 3 years before 2016 or more than 4 years after 2016).

There are, of course, other types of income, such as winning the lottery. This type of sudden income can be taxed up to 40%, the law does not provide for a refund from this interest.

We also note that if an individual has other types of earnings with a special tax base, the deduction will be provided exclusively on transfers at a rate of 13%.

How is the tax deduction paid?

What deductions can be obtained from the tax office and how to do it? Let us now consider how the calculation and payment of deductions are made. The legislation of the Russian Federation provides for two corresponding mechanisms:

The deduction is calculated and paid once a year at the end of the tax period due to payments already made to the treasury in the form of personal income tax (payment is made from the salary of an individual or his other income).
This option implies that a citizen legally may not pay personal income tax to the Russian Federation within a certain time period and from certain amounts of income. Depending on the specific type of deduction, one or another scheme is implemented.

Tax deduction implements a reduction in the tax base

For example, consider the following situation. Suppose the monthly salary is thirty thousand rubles. Each calendar month, in accordance with the legislation of the Russian Federation, a tax deduction of two thousand rubles is provided. It turns out that the tax on income of individuals in the amount of thirteen percent will be charged not from the initial monthly amount (30,000 rubles), but from the amount, taking into account the tax deduction, that is, from 28,000 rubles.

Who is eligible for the tax deduction?

What can you get tax deductions for? Citizens who receive income taxed at a 13% rate have the privilege of tax deduction. As noted earlier, this type of income mainly refers to the official salary of a citizen. But deductions can also be obtained from the tax office as a result of the sale of property or other types of property. The legislation does not provide for the payment of a tax deduction under a simplified system of contributions to the state treasury. Likewise, the right to deduction cannot be exercised by persons with non-resident status.

For what period can you receive a tax deduction?

When applying for these benefits, of course, most are puzzled by the question, how many times can you get a tax deduction? Payments are realized in different ways:

One year return. Very often the tax inspectorate uses a mechanism when a calendar year is taken for the reporting time - this is convenient and understandable. In other words, you receive wages throughout the year and pay 13% of personal income tax - everything is as usual. For what year can you get a tax deduction? Only for the previous one. At the end of the year, you submit to tax documents that confirm your income, the right to deduction and a certificate of paid taxes, and you are immediately credited with the amount that you overpaid to the state.
Monthly return. A variant is likely when a citizen simply has nothing to wait for the end of the year in order to take advantage of the tax benefit. Funds can be received monthly from the employer. To do this, you also need to bring papers to the tax office and get proof of your own right to deduction. After that, the accounting department of the company will finish withholding personal income tax for a certain period. And thus the citizen's right to tax deduction is realized.

So how many times can you get a tax deduction? Accrual takes place monthly or annually.

Where are tax deductions issued?

The service is issued by the Federal Tax Service - in territorial divisions. In order to receive a payment, you need to contact the National Tax Office with a package of papers that were provided for each type of deduction.

Standard deduction

The specificity of this deduction is the presence of a fixed amount, which is independent of the income level of a citizen and is received monthly. What can you get tax deductions for? A standard deduction can be provided in several cases:

If you have a child.
If there is a family member belonging to the privileged category.

According to the current legislation, for the 1st and 2nd child, parents or guardians are entitled to a deduction of 1,500 rubles. If the family has many children, then 3,000 rubles are provided.

Tax deductions will be applied for the child until he reaches the age of majority. It is worth noting that if a child after 18 years of age enters full-time university studies, the payment period must be extended for the duration of his studies or up to 24 years.

Increased tax deductions are due to families with a disabled child. For 2017, they are paid in the amount of 13,000 rubles for legal parents and half of this amount 6,500 for guardians or foster parents. These benefits will be valid until the total family income is 370,000 rubles.

If there are people with a privileged category in the family, they are obliged to receive a deduction of three thousand rubles. This list includes: military personnel with disabilities, veterans of labor and war, invalids of the Great Patriotic War, etc.

A deduction in the amount of five hundred rubles is received by war heroes, people with disabilities from childhood, military personnel of hot spots - for a more detailed list of what and to whom you can get a deduction, see Article 218 of the Tax Code.

Social deduction

What can you get a tax deduction for? The list for which a social deduction is due is as follows:

spending on their education or the education of their children;
spending on medical procedures, their own treatment or close relatives;
charity;
pension contributions.

Charity tax deductions

Deductions for payments under pension and life insurance contracts

Tuition tax payments

This extreme amount of 60,000 rubles is relied on for each child in the family. And this amount is awarded by the state in excess of the prescribed social deduction of 140,000 rubles.

In order to receive this deduction, you need to submit a declaration to the tax authority at the end of the year in which the tuition fees were paid.

Property deduction

What kind of purchase can you get a tax deduction? A material deduction is provided if the following has occurred:

buying a finished apartment (house or room) or a plot for construction;
buying real estate with a mortgage;
building your own home.

There are also restrictions in this type of tax deduction:

The amount from which personal income tax will be returned cannot exceed two million rubles. Thus, if the owner of an apartment bought it, say, for 4 million, then he will be able to receive the coveted 13% anyway only from 2 million.
There is a limit to the maximum amount received per year. It cannot exceed the amount of income tax paid by the owner to the budget for a given period.

Professional deduction

What can you get a tax deduction for? The list of persons who can count on such a deduction includes:

personal businessmen;
lawyers and educators in personal practice;
authors who receive awards for their works;
persons who provide services under a work contract.

The professional deduction is carried out exclusively for the year.

There is also a registered norm for a refund of income tax for works of art if the author cannot certify the expenses. This rate ranges from 30 to 40%.

www.syl.ru

What can you get a tax deduction for

Most Russians have heard about the possibility of getting back from the state a part of the funds paid for certain (socially significant) purposes. However, few take advantage of this tempting opportunity. For what payments you can get a tax deduction - in our review.

The low popularity of tax deductions among Russians is difficult to explain. Well, they didn't know about the possibility of getting back from the state a part of the money spent, so no. Three quarters of Russians are to some extent informed about tax deductions, but only 10% made them out. Such disappointing data emerged during the June poll of NAFI.

The popularity of tax deductions among Russians

Almost half of Russians, according to NAFI, are well aware of tax deductions (48%), and 28% have heard about them. The best informed about this are respondents with higher education, 60%.

However, despite a fairly good awareness, only 10% of the respondents made out such a deduction. That is, the majority of Russians - 90% - did not use the opportunity to return their funds.

Our fellow citizens explain such low interest in drawing up tax deductions by the lack of need (76% of those who did not apply for payments). Other reasons include a lack of information about the procedure (13%), lack of necessary certificates and documents (3%).

“Another reason for the rare requests after deduction is the high complexity of the registration procedure with its relatively small size. Often, time costs exceed the benefits received, which reduces the desire to prepare documents, ”explained Ekaterina Korkonosova, head of socio-economic research at the NAFI Analytical Center.

What is tax deduction

If you spent funds for socially significant goals - education, treatment, purchase of housing, retirement benefits, charity - then the state must return you part of this amount. The tax deduction is 13% (income tax rate, personal income tax).

The logic behind the deduction is simple: a citizen (or his employer) pays income tax to the state, which should be used for these “socially significant goals”. And if the citizen himself spent for these purposes out of his own pocket, the state must return part of these expenses (in the amount of 13%). Provided that the person applies for a tax deduction. In what case can this option be used?

There are five main tax deductions provided for socially significant expenses: property deduction (you bought or sold housing, land), deductions for education (your own or your child), medical treatment and purchase of medicines, pension deduction and deduction for charity expenses ...

How to get a tax deduction

There is a prejudice that obtaining a tax deduction is a laborious process, and the time and effort spent will not justify the funds received. But this is a misconception. "The declaration can be submitted online, certificates from the bank [for mortgage deduction] or medical center [for treatment benefits] can be received directly by mail," Natalya Smirnova, CEO of the Personal Adviser company, explained to RBC.

We collect documents:

We submit the collected documents:

at the tax office;
by mail to the Federal Tax Service;
online, through the taxpayer's personal account.

Limitations:

Tax deductions cannot be received by individuals who, in principle, have no taxable income:

the unemployed who have no other sources of income other than state unemployment benefits;
individual entrepreneurs who apply special tax regimes.

There are also time limits. You can apply for a tax deduction within three years from the date of payment of the tax for which you receive the deduction.

Types of tax deductions

Property deduction

This type of deduction is the most significant in terms of amount. A citizen can return 13% of the purchase price of the property, but no more than 13% of 2 n rubles (that is, a maximum of 260 thousand rubles). This is without taking into account the tax returned from the interest paid by the taxpayer for the use of borrowed funds, if the housing was purchased through a loan.

A property deduction can be received by those who: build their own housing, purchase or sell ready-made (apartment, house or land). The sale and purchase of property differ in the maximum amount with which a return can be obtained: up to 1 million rubles (for real estate and up to 250 thousand rubles for other property) and up to 2 million rubles (including mortgage interest - up to 3 million rubles), respectively.

You can get this type of deduction both at the FTS department and directly at work.

You can use the right to receive a property deduction for the purchase of housing only once in a lifetime. Until January 1, 2014, this meant that the deduction could be received only for one object, and from January 1, 2014, this meant that the deduction could be received incl. for several objects, but for an amount not exceeding 2 million rubles.

Deduction for education

It is provided if a citizen paid for his own education (regardless of the form of education) in educational institutions or for the education of children and wards. You will need: an agreement with an educational institution, a license, payment documents. p\u003e

If you have a license or other document confirming the right to conduct the educational process, a deduction can be obtained for training costs not only at the university, but also at other educational institutions, including:

in kindergartens;
school;
in institutions of additional education for adults (for example, advanced training courses, training centers of the employment service, driving schools, centers for the study of foreign languages, etc.);
in institutions of additional education for children (for example, children's art schools, music schools, children's and youth sports schools, etc.).

Deduction for medical treatment and medicines

You can recover part of the cost of treatment for compulsory medical education or purchase of medicines in the following cases. Firstly, when you pay the costs of your own treatment or the treatment of your next of kin. Secondly, when paying for medicines prescribed by the attending physician for himself personally or for immediate family members. List of medicines.

To speed up the process of obtaining a deduction, you can immediately ask the doctor for a prescription using Form 107U when prescribing medicines. When submitting documents, you must also attach a receipt from the pharmacy.

You can also receive a deduction for paying voluntary health insurance for yourself and your next of kin.

"Pension" deduction

We are talking about deductions for non-state pension provision and voluntary pension insurance, as well as for additional insurance contributions for the funded part of the labor pension.

Pension deduction can be received by two categories of taxpayers:

those who pay pension contributions under a non-state pension provision agreement concluded with a non-state pension fund;
and those who pay insurance premiums under a voluntary pension insurance agreement concluded with an insurance organization.

You will need to submit documents confirming the actual "pension" expenses: payment documents, contracts.

All of the above-mentioned social deductions (treatment, education, pensions) are subject to a limitation in the amount of expenses of 120 thousand rubles per year. p\u003e

Additionally, expenses for teaching children 50 thousand rubles a year and expenses for expensive treatment, which are not limited in amount, are deducted.

Deduction for charity

A deduction is provided when a citizen transfers funds to charity. There are restrictions on charitable organizations, donations in the following categories are deductible:

charitable organizations;
socially oriented non-profit organizations to carry out activities stipulated by the legislation;
non-profit organizations operating in the field of science, culture, physical culture and sports (with the exception of professional sports), education, enlightenment, health care, protection of human and civil rights and freedoms, social and legal support and protection of citizens, assistance in protecting citizens from emergencies , environmental protection and animal welfare;
religious organizations to carry out their statutory activities;
to non-profit organizations for the formation or replenishment of endowment capital, which are carried out in accordance with the established procedure.

Charity deduction is limited to 25% of your annual income.

Although not all analysts are optimistic about the innovations. Even if the limit is raised, banks will still check transactions with clients so as not to arouse the regulator's suspicions, said Stepan Guzei, partner at the law firm Lidings. “The bank today, even taking into account the limit, requires the client to identify the person, regardless of what the nature of the operation is ... Our banks would rather be afraid to carry out any operation than not require the identification of the client, because any control check of the Central Bank, you understand, what can turn around from the point of view of the application of the two laws "On Legalization" and "On Counteraction", - explained Guzei.

Source: Means.ru

www.sredstva.ru

What can you get a tax deduction for? List of tax incentives.

The tax legislation of our country provides for several grounds for filing a tax deduction. To receive this benefit from the state, you do not need to have special legal knowledge; the procedure is a standard algorithm of actions.

Check out this article to see if you are eligible for the deduction.

What can you get a tax deduction for?

The amount by which a citizen can reduce the tax base when paying the appropriate fee or which he has the right to return from previously paid tax is called a tax deduction.

This benefit is provided by the state of our country to all persons receiving official income.

Most of the profits are subject to personal income tax at the rate of 13% (wages, income from renting out housing or selling real estate, etc.). It is when taxing such profits that a citizen has the right to use the deduction.

For example, lottery winnings are subject to a different tax (up to 35% inclusive), so it is impossible to issue a refund on such income.

There are only 5 types of tax deductions:

social;
professional;
property;
standard;
investment.

Let's consider each of the listed types in more detail.

Social deduction

The provision of this benefit is regulated by Article 219 of the Tax Code of the Russian Federation. It is assigned when there are financial costs:

for charitable purposes;
for education by a citizen or his children;
on account of future pension;
to receive medical treatment by the taxpayer or his close relatives.

Let us remind you that you need to be in time to exercise the right to this benefit during the year following the year in which the costs occurred. Otherwise, it will not be possible to return part of the tax fee. It is also not possible to transfer part of the unused deduction.

Professional deduction

This benefit is provided to the following persons who receive income taxed with personal income tax at a rate of 13%:

private entrepreneurs;
authors receiving rewards for their works;
educators and lawyers in private practice;
persons who provide services when concluding a work contract.

The deduction is determined by Article 221 of the Tax Code of the Russian Federation and is provided to the listed categories for the full tax period - a calendar year.

Property deduction

This benefit is controlled by Article 220 of the Tax Code of the Russian Federation and is provided in the following cases:

purchase of housing or land;
construction of a real estate object;
repayment of interest on a loan when buying a dwelling or land;
seizure of property for municipal or state purposes;
alienation of property owned by a person for less than three years.

Part of the costs is subject to refund (namely, personal income tax 13% of the cost of housing), if the maternity capital was not used to acquire the property.

If you pay off interest on a mortgage, you have the right to count on a deduction of up to 3 million rubles (that is, 390 thousand rubles can be returned).

The exception is the seizure of a citizen's property for state purposes. In this case, there is no limit, so the deduction is calculated from the entire redemption value of the object.

Standard deduction

The name of this benefit speaks for itself - the deduction is provided to citizens in a fixed amount on a monthly basis, while the state does not take into account the actual income of taxpayers.

It is designed for 3 categories of persons - those who are in the care of minors who have suffered a serious injury or have a special status. The size of the payment is established by Article 218 of the Tax Code of the Russian Federation.

List of persons eligible for the monthly benefit:

those who have state awards or special status (heroes of the Russian Federation or the USSR, awarded the Order of Glory of 3 degrees, etc.) - 500 rubles;
disabled from childhood, groups I and II - 500 rubles;
parents / adoptive parents of the child - 1,400 rubles for the first and second separately, 3 thousand rubles for the third and all subsequent children;
parents / adoptive parents of a disabled child (until the age of majority) or children with I and II groups of disabilities studying full-time (until the full 24 years) - 12 thousand rubles, guardians and trustees of such children can claim a deduction of 6 thousand rubles;
participants of the Second World War, persons who became disabled during military service, received radiation exposure during the accident at the Chernobyl nuclear power plant or during the elimination of its consequences, other persons - 3 thousand rubles.

The benefit is granted up to a month in which your annual income reaches 350 thousand rubles.

Note that when calculating the amount of deduction for several children, it is necessary to take into account each minor, even one born in a previous marriage.

For example, if a husband and wife have one child each from an earlier marriage, the joint baby is considered the third. A single parent, guardian or adoptive parent is entitled to double the deduction.

Calculation example

Let's consider the process of determining the amount of a standard deduction using a specific example. Citizen Petrov has two children, for whom he has the right to receive 2,800 rubles. In this case, the amount of the salary received by him at work is 50 thousand rubles.

Today, the Tax Legislation provides for many options for which you can get a tax deduction. To apply for a tax refund, you do not need to have any special baggage of legal knowledge, the procedure is simple. And yet, read this section, suddenly and you are entitled to receive additional income from the state.

Perhaps, it is difficult to meet in our country a person over 18 years old who is unfamiliar with the abbreviation personal income tax. Personal income tax or income tax affects all officially employed citizens.

According to the Tax Code of the Russian Federation, the absolute majority of income in our country is taxed at a rate of 13%. In addition to wages, this applies to:

income from private teaching or other type of consulting;
income from renting property or a vehicle;
income from the sale of property that belonged to the specified owner for less than 3 years (before 2016) or 5 years (after 2016), etc.

There are other types of income as well, such as winning an ad campaign. They can be taxed up to 35%, and there is no statutory refund of these amounts.

It should be borne in mind that even if you have other earnings with a special tax base, the deduction is provided only for income subject to a 13% rate.

What is a tax deduction and how to get it

By definition, a tax deduction is the amount on which 13% tax will not be paid. Let's look at several options for how this can be done in practice.

Reducing the tax base

For example, your salary is 25,000 rubles. Every month you are given a deduction of 1,000 rubles. In practice, this means that 13% personal income tax will not be deducted from the entire salary of 25,000 rubles, but from the amount reduced by deduction, that is, from 24,000 rubles.

Return for a year

We have considered the situation where the deduction is provided on a monthly basis. In a number of cases, the tax inspectorate applies a mechanism when a year is taken for the reporting period. That is, you receive a salary during the year and pay 13% of personal income tax - everything is as usual. At the end of the year, you submit to tax documents confirming your income, the right to deduction and paid taxes, and the amount that you overpaid to the state is returned to you at once.

Refunds monthly

It is possible that there is no need to wait until the end of the year to take advantage of the tax credit. The money can be returned monthly from the employer. To do this, you also need to submit documents to the tax office and obtain confirmation of your right to tax deduction. After that, the accounting department of the enterprise will cease to withhold personal income tax for a certain period. And in this way your right to deduction is realized.

There are 5 types of tax deduction:

standard;
social;
property;
professional;
associated with losses on operations with securities.

We'll cover the first four of the most common types of tax deductions.

Standard tax deduction

This tax deduction differs by a fixed amount, regardless of your income, and is provided monthly. There are 2 possible situations for granting this type of deduction:

Having children in care

For the first and second child, parents or guardians are provided with a deduction of 1,400 rubles, for the third and other children - 3,000 rubles. Deductions are provided until the child turns 18, and if the latter is studying at a university on a full-time basis, the period will last up to 24 years.

If there is a disabled child in care, then the amount of benefits is higher. Since 2016, they have been set at 12,000 rubles. for parents and 6,000 rubles for guardians or foster parents.

The granting of the benefits will end when your total income since the beginning of the year reaches 280,000 rubles (after 2016 - 350,000 rubles). And in the new reporting period, payments will continue.

Example... Vasily Vasechkin has two children - 9 and 10 years old. For them, he is entitled to receive a deduction in the amount of 2,800 rubles in 2019, and his salary is 40,000 rubles. First of all, Vasily will receive the deduction from January to July inclusive, since in July the total income will be the coveted 280,000 rubles. Personal income tax during this period will be (40,000 - 2,800) * 13% \u003d 4,836 rubles.

If Vasechkin had not drawn up the deduction, he would have paid the state 40,000 * 13% \u003d 5,200 rubles from his salary. The net profit is 364 rubles per month, and in 7 months he will receive a cash benefit of 2548 rubles.

Availability of one of the preferential categories

These include "Chernobyl victims", invalids of the Great Patriotic War, military personnel who became disabled in the service. They are entitled to a deduction of 3,000 rubles.

Heroes of Russia and the USSR, participants in the Second World War, former prisoners of concentration camps, disabled from childhood, "Afghans" - the standard deduction is 500 rubles. A complete list of categories is found in article 218 of the Tax Code.

Social tax deduction

The provision of a social deduction is possible in the following cases:

expenses for own education or children;
expenses for medical treatment, one's own or close relatives;
charity;
deductions for future pension.

The “ceiling” for the social deduction in total for treatment and education is 120,000 rubles. The exception is expensive treatment, from which the deduction is provided for the full amount.

Example... Vasily, spending 50,000 rubles. for your education, 50,000 rubles. for the education of a child, 50,000 rubles. for his own treatment and 50,000 for his wife's treatment, he will have to decide on which categories to receive a deduction.

He will be able to apply for income tax refund only on the maximum amount (120 thousand rubles), regardless of reality (200 thousand rubles). The maximum refund amount for him will be 120,000 * 13% \u003d 15,600 rubles.

It is also important for Vasechkin to know that the validity period of this deduction is limited. Documents are submitted in the year following the one in which the expenses were. That is, if payment was made in 2015, then the 3-NDFL declaration should also be drawn up for this reporting period.

There is no need to postpone the preparation of reports, since it is possible to return the tax only for the previous 3 years. For example, in 2019, declarations for 2018, 2017 and 2016 are accepted. If the training or treatment was earlier, then it is impossible to issue a refund.

If the personal income tax paid for the year does not allow you to receive the deduction in full, the balance burns out.

Property tax deduction

Since 2001, happy newcomers can take advantage of the property tax deduction and get back some of the money they spent. The same 13% of the purchase amount, excluding maternity capital and other benefits, are subject to refund.

Property deduction is provided if there has been:

buying a finished apartment (house, room) or building plot;
buying property with a mortgage;
housing construction.

The law implies a limitation of the maximum amount of payment for all who decide to take advantage of this opportunity.

First of all, the amount from which the personal income tax is returned cannot exceed 2,000,000 rubles.

Example 1... Suppose that someone Vasily Vasechkin bought an apartment worth 5 million rubles. He will be able to issue a deduction for 13% of 2 million - 260,000 rubles.

Example 2... If Vasechkin bought a room for 500,000, 13% of the total cost of housing is subject to return - 65,000 rubles.

Secondly, the maximum amount that the owner will receive in one year is limited. It should not exceed the amount of income tax paid by the owner to the budget for this period.

Example... Suppose Mr. Vasechkin receives an official income of 15 thousand rubles. For a year, he will pay personal income tax in the amount of 15,000 * 13% * 12 months \u003d 23,400 rubles. This is exactly how much he will return for the purchase of housing in the current period. The rest of the due deduction will go to the next year and so on until full payment.

In all other respects, a citizen of the Russian Federation who has income subject to personal income tax and who is not an individual entrepreneur with special tax rates is entitled to a property deduction.

Professional tax deduction

individual entrepreneurs (whose income is subject to a 13% rate!);
lawyers and educators in private practice;
authors receiving awards for their works;
persons providing services under a work contract.

Provided for a reporting period equal to a year.

An interesting feature of this deduction concerns entrepreneurs. Let's return to Vasechkin, who has already acquired the status of an individual entrepreneur. For him, the tax deduction will be calculated from business expenses - the purchase of materials, the salary of subordinates, etc. If Vasily can substantiate the expenses with documents, he will receive a deduction for the entire amount of expenses. But if he does not have the necessary checks, Vasily can use the right to a deduction of 20% of his income.

There is also a flat rate for a refund of income tax for works of art if the author cannot confirm the expenses. This rate ranges from 20 to 40%. For example, if our Vasily writes a book and receives 40,000 rubles as an author, he can claim a deduction of 20% of this amount, without inventing any costs to create a masterpiece.

Is it possible to get a tax deduction

It is not only possible, but also necessary. After all, this is not at all difficult to do!

If there is any misunderstanding or you just don't want to understand all the intricacies yourself, entrust the solution of this issue to professionals. To do this, leave an application for filling out an income tax return declaration. And within a few hours you will receive a completed 3-NDFL form, which will need to be taken to the tax office and wait for the money to be received on the current account.

So, the tax deduction is the right in a number of situations to receive the personal income tax paid earlier. Taxpayers return part of the funds spent on various purposes, or receive an additional increase in income. This opportunity does not require any investment, which means there is no reason to miss it.