What and how to get a tax deduction. Return of income tax: what can be returned for? What can be obtained tax

You have the right to qualify for a tax deduction if you are a tax resident who pays for thirteen permafrost income tax or other income. Today we will talk about what you can get a tax deduction how to calculate it and how to arrange it.

Tax deduction is a benefit for citizens who deduct taxes to the state. If a Russian spent the goal determined by the law, he can return the part of the funds from NDFL previously recurred into the state budget.

On a note! NDFL is income tax. It should be paid for all who receives money reward for labor investing or earns in another way. The bulk of the population of Russia receives income in the form of wages. Therefore, most often the tax is paid to it. The obligation to list into the tax inclination is assigned to the employer. An employee receives earned money without NDFL.

When you say that your deduction will be a million rubles, it does not mean that all this amount will be given completely. You can pick up only 13% (income tax) from a million, i.e. 1 000 000 * 13% \u003d 130 000 rubles.

A citizen cannot do deductible for a large amount than he transferred to the tax authorities in the previous reporting time interval (year). So, for the entire calendar year, 1,000 rubles received from you for the entire calendar year, you will not be able to get a return tax more than this amount, regardless of the value of the costs you have incurred.

Purchase or sale of valuable property

In some situations after the sale or acquisition of certain assets, the Russians have the right to deduct. For example, return income taxes in the acquisition or sale of residential real estate.

On a note! All deductions are drawn up only with the incidental NDFL. From other taxes, including the property tax, it is impossible to return.

There are two types of property deductions that are constantly confused: return taxes from buying and returning taxes with property sales.

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

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

If you have gone out a mortgage, the amount of maximum tax deduction will be 3 million rubles. And, it means, you can return no more than 390 thousand (3,000,000 * 13%) rubles. If you have not been issued a loan for the purchase of real estate, you can claim to reduce the tax base for no more than 2 million rubles. And in the hands of you will be given 260 thousand rubles (2,000,000 * 13%).

To make a benefit, enough to separate the tax or on the table to provide the desired package of documents. It includes a passport, paper for acquired property, a certificate from the bank, a loan agreement (if any) and an income certificate filled in standard form 2-NDFL.

To correctly fill out the Help 2-NDFL and not lose a lot of time, you need to know which requirements for certificate design. Our will help in this, in which you will find step-by-step instructions for filling out the form.

If you plan to make a benefit through the employer, the procedure for obtaining deduction should be passed the same year, in which the cost of buying housing was carried out or credit contributions were paid. If the documents are rented in the fiscal service, it must be done next year. For example, in 2018, you bought a plot of land with a house. To return the money in 2018, the design procedure should be passed through the employer's company. In the fiscal inspection, the benefit will be held only in the next year, 2019.

The state places strict requirements for residential real estate, with the purchase of which is planned to be deduction. Apartment, house or plot must be located in the country. In addition, property should not be purchased from close relatives - wives, husband, mother, father.

In addition to acquiring residential property, there is an opportunity to receive a return tax and housing construction. Read about it in detail in our.

Property sale

If the property was in possession of the seller less than a three-year term, in the case of sales, revenue is subject to income tax. The rate is standard - 13%. If the property was in possession of a longer three-year term, the obligations to pay tax from the seller are removed.

If real estate is sold, which was owned after 2016, the "tax" period is transferred from three years to five. So, if your apartment has been purchased in 2016, sell it and not pay the tax only in 2021.

It can be legally saved on personal income from the sale of property in two ways:

Table 1. Methods of savings on NDFL

Method	Description	Formula of calculation
Method 1. Make deduction for property	Maximum that you can remove from a taxable base - 1 million rubles for residential real estate (for example, a detached house with a plot) and 250 thousand rubles - for the rest of the property (for example, a garage).	NDFL \u003d 13% * (revenue from real estate - Tax deductions)
Method 2. Reduced the base with 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 services of the real estate agency, overpowering the mortgage. It is important that the costs incurred are documented.	NDFL \u003d 13% * (revenue from real estate property - the cost of buying this property)

The taxpayer cannot apply both methods at the same time. It is necessary to choose only one, the most profitable option.

This article will help you to figure out how to return the tax deduction for treatment that he represents himself, how to make a privacy and who has the right to her.

Payment of educational institutions

Another article of the expenditures to which the state issues social deduction is a fee for education. The taxpayer can return funds not only for their training, but for the training of a native or adoptive child, brother or sister.

If the taxpayer is studying

The maximum deduction for its own training is one hundred and twenty thousand (120,000) rubles. And for the year you can return no more than fifteen thousand six hundred rubles (15,600). The educational institution, which provided learning, should be officially registered and have an appropriate permit issued by the authorized state bodies of the Russian Federation. It may be university, driving school, training courses, etc.

On a note! If you decore deduction to your own education, it does not matter on what form of training you are - full-time, evening or correspondence.

If a child learns

To deduct the children's learning approved, they should be no older than twenty-four years. The maximum amount on which the tax base can be reduced is fifty thousand rubles. And you can take money by no more than 6,500 rubles.

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

The contract with the institution in which the child learn should be drawn up either on the taxpayer, or on his wife (her husband). But documents confirming payment should be made only on a citizen of the benefit.

If you study a sister or brother

The maximum amount that can be returned for the training of native brothers and sisters - 15,600 rubles. The contract with the educational institution must be enclosed in the name of the taxpayer. Payment documents (for example, receipts, checks) must also be drawn up in the name of a citizen's deduction.

In order for the benefit of approved, sisters and brothers should learn from the full-time department of any official educational institution - schools, universities, kindergarten, etc. Return money is possible only for the training of sisters or brothers who are not more than 24 years old.

On a note! Make a deduction for training is possible in the year following after a year, in which expenses were incurred. So, if you paid training in 2017, take the funds only in 2018. If you could not do this in 2018, you can issue a benefit for another two years - in 2019 and 2020. To do this, contact the tax department, which is located at the place of your registration.

If you make a benefit from the employer, it is not necessary to wait. In this case, the benefit can be served in the same year, in which expenses were incurred.

Learn how to make a return of income tax for learning. List of documents, actions algorithms. And also, you will find an example how to calculate the amount of compensation.

For charitable goals

An individual can be deducted for the amount that it with a charitable goal has listed into the following types of organizations:

charity;
non-profit social institutions;
religious (donations);
non-commercial formations, leading activities in the field of art, enlightenment, etc.

To help the organizations listed above were considered to be charity, several conditions must be respected:

Money cannot be transferred to another physical face or directly to the organization. Funds should enroll in the fund created with a charitable goal.
The taxpayer did not receive any benefit from the transfer of funds (advertising, provision of services, property transfer, etc.)

To pick up money spent on charity costs, in a size not exceeding a quarter of the income of the taxpayer for the period from January to December.

Pension contributions

If an individual lists additional funds to the future pension, it can also count on deduction. But here we are talking only about independently made contributions. If the contributions to the pension fund makes an employer, the tax refund will not be approved.

Privileges can receive citizens who pay pension contributions to the insurance organization under the Pension Insurance Treaty.

Standard deductions

This type of tax deductions can count:

Certain groups of the population. For example, disabled since childhood, "Chernobyl", the relatives of the victims of the military, etc.
Taxpayers who have minors children.

On the firstborn and the second heir, the state will deduct 1,400 rubles each month. And starting from the third - 3,000 rubles. If a child is a disabled person of the first or second group, the benefit will be 120 00 rubles.

On a note! The parent receives the Return of the NDFL until the moment the income since January does not exceed the amount established by law - 350 thousand rubles.

To get benefit, you need to submit a package of documents and the application to the employer. If the parent is employed in two works, it is deducted only in one organization.

In the presented material, we are discussing how in 2017 to pass this bureaucratic procedure and use the right to receive a monetary deduction for children.

Example. Suvorov Anna Viktorovna - the mother of three minor children, works in a large company. It receives a monthly salary of 46,000 rubles. If Suvorov would not claim to deduct, the employer calculated the tax with its wages like this:

46 000 * 13% \u003d 5 980 rubles.

And at the box office it would be given to her:

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

But Anna Viktorovna filed a statement to the employer for tax break. For three children, she will receive deduction in the amount:

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

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

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

And at the Kass Suvorov will receive:

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

Tax benefits will be provided to Mother from January to July. In August, Suvorova's income will exceed a limitation of 350,000 rubles, so the deduction will be canceled.

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

If the taxpayer did not take the benefit from the employer during the year, he can decorate deduction in the nearest fiscal branch.

Deduct to representatives of individual professions

entrepreneurs;
persons who are engaged in private practice;
people who receive remuneration for authorship;
employees, decorated in civil-law contract, etc.

Such income as wages or percentages from dividends cannot be reduced by professional deduction. Tax refund can be decorated, only with:

income received as a result of entrepreneurial activities;
remuneration for authorship;
payment of the employee who works under a civil-legal type agreement, etc.

The amount of benefits is equal to the costs that the citizen suffers in the process of extracting income. Costs must be confirmed by documents. In addition, all costs must be reasonable and justified from an economic point of view. For example, the acquisition of the aircraft for the company for the delivery of food will be considered unreasonable truths.

For IP

If an individual entrepreneur can prove costs using documents (checks, receipts, etc.), it will be deducting equal to the amount of these expenses.

Example. The income of the owner Belozerova in 2017 amounted to 1 million rubles. And the costs associated with the extraction of income came out in the amount of 900 thousand. For Belozerov, NDFL will be calculated like this:

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

So, in 2018, the entrepreneur must pay 13,000 rubles to the budget.

But it happens, IP does not have the opportunity to confirm that expenses were really. In this case, the 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, received an income of 1 million rubles. She could not confirm their spending documented, so the tax will be like this:

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

On a note! You can not apply two ways to calculate the entrepreneurial deduction. Therefore, if you have the opportunity to prove only costs, the sum of which is smaller than the fifth of income from January to December, choose the second way. In this case, do not provide tax authorities any documents about your spending.

For working on civil contracts

The principle of calculation and decomposition of deduction for this category of workers is the same as for individual entrepreneurs. An individual applying to deduction should receive income either on the basis of a civil contract for the provision of services or in a row.

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

Conclusion

The law provides for many situations under which citizens can receive deductions. You can make a benefit in two ways:

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

Over the past six months, our spheres of interest have begun to change dramatically: we follow the course of the currency and the increase in oil prices today we follow with a few interests, rather than the weeks of fashion or the outputs of stars on the red carpet, and maybe even great. And not only we! This global trend is no longer able to ignore, so we open the new Finance heading, in which Julia Demin, a journalist, TV presenter and the Economic Observer, will advise us according to the most relevant financial issues. This week learn to execute a tax deduction.

journalist, TV presenter and Economic ObserverRemember the saying "Power in Knowledge"? She is true. Few people know that by law, for example, when buying housing or obtaining higher education, we have the right to return some of the money spent. To do this, contact the Federal Tax Service, collect the necessary package of documents and issue a tax deduction. It's funny, but information about it seems to be veiled. In the FTS, we will not tell us about it, if you yourself do not ask. You will not hear from the TV screens: "Turn your money back", but only - "Pay taxes and live quietly." Therefore, we will increase our financial literacy and learn to save.

Who has the right to issue a tax deduction

A tax deduction may be issued anyone who independently paid his studies at the university or other educational institution, whether it is driving school or a school of foreign languages, advanced training courses (including abroad). If all expenses for your education carried parents, brothers or sisters, they can also arrange a tax deduction and return some of the money spent. If you have a license to train your child at school, kindergarten, institution of additional education (for example, in a music school or in a sports section), you can also save your parent: look at your contract with the kindergarten (the value of educational services here should To be highlighted with a separate item, part of the specified amount you can return back). But remember, you do not make a tax deduction for learning if you pay all expenses by means of maternal capital.

How to calculate the amount of tax deduction for training

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

If your training costs more than 120 thousand rubles a year, then the following formula works: let's say, you paid 150 thousand rubles for the year. During the same year, 600 thousand rubles earned. NDFL - 78 000 rubles. The limit on obtaining a tax deduction established by tax legislation is 120 thousand rubles. Therefore, 13 percent should be considered not from 150 thousand, which you paid, and from 120: 120 000 * 13%. The amount of your tax deduction for the year is 15,600 rubles.

How to get a tax deduction

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

The FNS has three months on checking your declaration since its submission. If you have not collected the necessary documents for registration of tax deductions at the right time, this can be done later, but in this case, the return of income tax will be implemented only in the last three years of training.

Tax deduction from buying housing

And about it, too, few people heard. And if I heard, I did not give any values. And in vain. When buying an apartment, a land plot or at home you have the right to return 13% from one million rubles. The maximum amount of the amount from which you can get a tax deduction is 2 million rubles. Let us give an example: you bought an apartment for 5 or more than millions of rubles. In this case, the state will return to you 13% only from two million - 260 thousand rubles. If your accommodation costs one million rubles, then the amount of tax deduction will be 130 thousand rubles. If you knew anything about it, nothing terrible. You can even get a tax deduction from buying housing even a few years after its acquisition. To do this, it is also necessary to contact the FTS at the place of residence with Help 3-NDFL and all documents confirming the purchase of an apartment. You can make a tax deduction, even through your employer (it will simply won't keep 13% from your wage) or mortgage (13% from a million rubles will go to repay your interest on the loan).

Tax legislation is currently implemented in a variety of options, according to which it is possible to obtain a tax deduction. To obtain a return of tax, 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 may be associated with the acquisition of private property, social protection, training, or internship, the birth of a child. What can the tax deductions and what are their specificity?

What is a tax deduction?

By definition of the current legislation of the Russian Federation, the tax deduction is the amount with which the tax of 13% will not be paid. There are several options as it is done in fact.

Why can I get tax deductions?

In accordance with the tax legislation of the Russian Federation and other regulatory and regulatory acts, tax deductions may be the following types:

standard;
payable for a child;
payable for property;
social;
professional;
calculated by level of losses.

What is the tax deduction calculation mechanism?

Perhaps every adult citizen of Russia is familiar with the abbreviation NDFL. The tax on incomes of individuals 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 by a 13% rate. In addition to salary of citizens, they are attributed here:

revenues from the delivery of property or their own vehicle for rent;
revenues from individual teaching, tutoring or other types of consultations;
revenues from the sale of property (only the property owned by the owner at least 3 years before 2016 or more than 4 years after 2016 falls under this item.

spending on their education or the education of children;
spending on therapeutic procedures, their treatment or close relatives;
charity;
deductions to pension account.

It is worth remembering that the tax deduction is not dimensionless. Its edge in total for treatment and education is about 140,000 rubles. An exception can be an expensive operation, in this case the deduction will be provided in the amount of its total amount.

It should also be remembered that the act of acting this social deduction is limited. Documents are submitted to the year, in what expenses were. In other words, if the payment was performed in 2015, the documents should be issued specifically for this reporting period.

Tax deductions for charity

As a rule, the amount of deduction may not exceed 25% of the total income received by the person. Such assistance can be directed from the individual to charitable organizations, institutions that operate in areas of sports, science, education, etc., religious and socially oriented organizations of non-commercial orientation.

Delegations for payments under pension and life insurance agreements

This species includes both mandatory and voluntary contributions. The maximum deduction size is one hundred twenty thousand rubles. Checking documents provided for consideration lasts a maximum of 3 calendar months.

Tax payments

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

This extreme amount of 60,000 rubles relies on each child in the family. And this amount is awarded by the state over the fullest social deduction of 140,000 rubles.

In order to receive this deduction, it is necessary at the end of the year, which was paid for training, to submit a declaration into the tax authority.

Property deduction

Is it possible to get a tax deduction when buying an apartment? Yes, since 2001, the owners of new apartments and other residential belumes can take advantage of the property deduction and return part of the funds spent. The same 13% of the purchase amount without taking into account the maternal capital and other benefits are subject to return.

With what purchase can you get a tax deduction? Material deduction is provided if it was accomplished:

buying a finished apartment (house or room) or a plot under construction;
buying property in Montotet;
construction of your own house.

In this form, tax deductions also have limitations:

The amount from which NDFL will return cannot exceed two million rubles. Thus, if the owner of the apartment acquired it, let's say, for 4 million, then it will be able to get the cherished 13%. It can still be only from 2 million.
There are limitations of the maximum amount received for the year. It can not exceed the size of the income tax paid by the owner to the budget for the period.

For all other parameters, a citizen of the Russian Federation, which receives wages, which is subject to NDFL, and not a businessman with special tax rates, is given the right to design property deduction.

Professional deduction

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

personal businessmen;
lawyers and teachers engaged in personal practice;
authors who receive remuneration for their works;
persons who provide services for a contract.

Professional deduction is carried out exclusively for the year.

The main specificity of this deduction belongs to entrepreneurs. For an entrepreneur, deduction will be considered from business costs: Purchase of materials, Salads subordinate, etc. In the event that a businessman is able to prove the costs of documents - he will receive deduction for the entire amount of expenses. Otherwise, if he does not have such evidence, it can count on deducting in the amount of twenty percent of its own wages.

To return the income tax for creatures of art, there is also a registered norm if the author cannot verify the author. Such an norm ranges from 30 to 40%.

Tax deduction is very useful. Taxpayers return part of the funds spent on different purposes, or receive an additional increase in income. Such an opportunity does not require any investments, therefore, it is not worth missing it.

What is a tax deduction?

By definition of the current legislation of the Russian Federation, the tax deduction is the amount with which the tax of 13% will not be paid. There are several options as it is done in fact.

Why can I get tax deductions?

In accordance with the tax legislation of the Russian Federation and other regulatory and regulatory acts, tax deductions may be the following types:

standard;
payable for a child;
payable for property;
social;
professional;
calculated by level of losses.

What is the tax deduction calculation mechanism?

revenues from the delivery of property or their own vehicle for rent;
revenues from individual teaching, tutoring or other types of consultations;
revenues from the sale of property (only the property owned by the owner at least 3 years before 2016 or more than 4 years after 2016 falls under this item.

There are, of course, other types of income, such as the victory in the lottery. Such a type of sudden income can be taxed up to 40%, the refund from these percent is not provided.

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

How is the payment of tax deduction?

What deductions can be obtained in the tax and how to do it? Let us now consider how the calculation and payment of deductions is made. The legislation of the Russian Federation provides for two respective mechanism:

The deduction is calculated and paid once a year at the end of the tax period due to already committed payments to the treasury in the form of NDFL (payment is made from the wages of an individual or other income).
This option implies that a citizen in a legitimate manner may not pay the Russian Federation NDFL for a certain time segment and with certain amounts of income. Depending on the specific type of deduction, one or other scheme is implemented.

Tax deduction implements a decline in the tax base

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

Who has the right to tax deduction?

Why can I get tax deductions? The privilege for tax deduction has citizens who receive income taxed by 13% rate. As noted earlier, mainly the official salaries of the citizen applies to this type of income. But deductions can be obtained in the tax as a result of the sale of property or other types of property. Legislation does not provide for the payment of tax deductions in a simplified system of deductions to the state treasury. Similarly, the right to deduction cannot be carried out to persons in the status of non-resident.

For what period can I get a tax deduction?

When making data benefits, definitely, most are possession of the question, how many times can you get a tax deduction? The implementation of payments occurs in different ways:

Return for the year. Very often, the tax inspectorate uses the mechanism when the calendar year is taken during the reporting time - it is convenient and understandable. In other words, you have been paying salary for a year and pay 13% of NDFL - everything as usual. What year can you get a tax deduction? Just for the previous one. After the year, you are submitted to tax documents that confirm your income, the right to deduct and certificate for paid taxes, and you immediately charge the amount that you overpaid by the state.
Monthly refund. The option is likely when a citizen is simply not for waiting for the end of the year to take advantage of tax benefits. Means can be obtained monthly from the employer. To do this, you also need to bring paper to the tax and get proof of your own right to deduct. After that, the company's accounting will finish for a certain period to delay the NDFL. And thus realizes the right of a citizen on a tax deduction.

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

Where do tax deductions do?

The service is issued by the Federal Tax Service - in the territorial divisions. In order to get paid, you need to contact the stately tax package of papers, which were provided for each type of deduction.

Standard deduction

The specifics of this deduction is the presence of a fixed amount, which is independent of the level of income of a citizen and comes monthly. Why can I get tax deductions? Standard deduction can be provided in several cases:

With a child.
In the presence of a family member belonging to a preferential category.

According to topical legislation, on the 1st and 2nd Child, parents or guardians are relying than 1,500 rubles. If the family is large, then 3,000 rubles are provided.

Tax deductions will be put on the child until he reaches the age of majority. It is worth noting that if a child after 18 years arrives at the university of full-time, the period of payment must be extended during his training or up to 24 years.

Tax deductions of an increased nature are relying families in which there is a disabled child. For 2017, they are paid in the amount of 13,000 rubles for legal parents and half of this amount of 6,500 for guardians or adoptive parents. These benefits will be valid until that time until the total income in the family is 370,000 rubles.

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

The heroes of war, the disabled since childhood, the servicemen of hot spots, are obtained in the amount of five hundred rubles, to familiarize themselves with the list, for which and who can get deduction, in the 218th article of the NC.

Social deduction

What can I get a tax deduction? The list is for which the social deduction is supposed to be:

spending on their education or the education of children;
spending on therapeutic procedures, their treatment or close relatives;
charity;
deductions to pension account.

Tax deductions for charity

Delegations for payments under pension and life insurance agreements

Tax payments

This extreme amount of 60,000 rubles relies on each child in the family. And this amount is awarded by the state over the fullest social deduction of 140,000 rubles.

In order to receive this deduction, it is necessary at the end of the year, which was paid for training, to submit a declaration into the tax authority.

Property deduction

With what purchase can you get a tax deduction? Material deduction is provided if it was accomplished:

buying a finished apartment (house or room) or a plot under construction;
buying property in Montotet;
construction of your own house.

In this form, tax deductions also have limitations:

The amount from which NDFL will return cannot exceed two million rubles. Thus, if the owner of the apartment acquired it, let's say, for 4 million, then it will be able to get the cherished 13%. It can still be only from 2 million.
There are limitations of the maximum amount received for the year. It can not exceed the size of the income tax paid by the owner to the budget for the period.

Professional deduction

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

personal businessmen;
lawyers and teachers engaged in personal practice;
authors who receive remuneration for their works;
persons who provide services for a contract.

Professional deduction is carried out exclusively for the year.

To return the income tax for creatures of art, there is also a registered norm if the author cannot verify the author. Such an norm ranges from 30 to 40%.

www.syl.ru.

What can I get a tax deduction

Most Russians have heard of the possibility of obtaining back from the state part of the funds paid for certain (socially significant) targets. However, few people enjoy such a tempting opportunity. By what payments you can get a tax deduction - in our review.

Low popularity of tax deductions from Russians is difficult to explain. Okay, I would not know about the possibility of getting back from the state part of the tools spent, so there is no. Three-quarters of Russians to one degree or another are informed about tax deductions, but they decorated only 10%. Such disappointing data was founded during the Jun survey of NACI.

The popularity of tax deductions from Russians

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

However, despite quite good awareness, only 10% of respondents decorated. That is, most Russians - 90% - the ability to return their funds did not use.

Such a low interest in the design of tax deductions Our fellow citizens explain the lack of necessity (76% among those who have not paid for payments). Among other reasons are the lack of information on the procedure (13%), the lack of the necessary references, documents (3%).

"Another reason for rare appeals is a high complexity of the design procedure during its relatively small amount. Often, time costs exceed the benefit gained, which reduces the desire to engage in the preparation of documents, "the head of the direction of socio-economic research of the analytical center of Nafi Ekaterina Corkonosov explained.

What is a tax deduction

If you have spent the funds for socially significant goals, - training, treatment, housing purchase, pension provision, charity - then the state should return you part of this amount. Tax deduction size is 13% (income tax rate, personal income tax).

The logic of this deduction is simple: a citizen (or his employer) pays the state income tax, which should go to these "socially significant goals". And if the citizen himself spent on these purposes from his own pocket, the state should return part of these spending (in the amount of 13%). Provided that the person will give an application for a tax deduction. In what case, this option can be used?

There are five major tax deductions provided for socially significant costs: Property deduction (you bought or sold housing, land), deductions for payment of education (your own or your child), treatment and acquisition of medicines, pension deduction and deduction from charity spending .

How to get a tax deduction

There is a prejudice that obtaining a tax deduction is a laborious process, and the costs of forces and time do not meet the funds received. But this is an erroneous opinion. "The Declaration can be submitted online, certificates from the bank [to deduct the mortgage] or medical center [for treatment benefits] to get directly by mail," Natalia Smirnova explained to RBC, explained RBC.

We collect documents:

Submit collected documents:

in the tax office;
by mail in the FTS;
online, through the personal account of the taxpayer.

Restrictions:

Tax deductions cannot receive individuals who, in principle, there is no taxable income:

unemployed, no other sources of income, except for state benefits for unemployment;
individual entrepreneurs who use special tax regimes.

There are also limitations for timing. You can seek tax deduction within three years from the time of payment of the tax, which you receive deduction.

Types of tax deductions

Property deduction

This type of deduction is the most significant amount. A citizen can return 13% of the amount of buying property, but not more than 13% of 2 H rubles (that is, a maximum of 260 thousand rubles). It is excluding the tax returning from the interest paid by the taxpayer for the use of borrowed funds if the housing was purchased at the expense of a loan.

Those who are building their accommodation can get a property deduction, acquires or sells ready-made (apartment, house or land plot). Sale and purchase of property differ in the maximum amount with which you can get a refund: up to 1 million rubles (for real estate and up to 250 thousand rubles for other property) and up to 2 million rubles (including percentage of mortgage - up to 3 million rubles), respectively.

You can get this type of deduction as the FNS department and directly at work.

Take advantage of the right to get the property deduction for the acquisition of housing is possible only once in life. Until January 1, 2014, this meant that the deduction can only be obtained by one object, and from January 1, 2014, this means that the deduction can be obtained incl. For several objects, but in sum that does not exceed 2 million rubles.

Deduction on education

Provided if a citizen paid for his own training (regardless of the form of training) in educational institutions or for the training of children and wards. We will be needed: an agreement with educational institution, license, payment documents. P\u003e

If there is a license or other document confirming the right to conduct an educational process, deduction can be obtained by training spending not only in high school, but also in other educational institutions, including:

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

Deduction for treatment and medicines

Return a part of the cost of treatment on mandatory Dzinsky education or the purchase of drugs can be in the following cases. First, when paying for expenses on your treatment or for the treatment of the nearest relatives. Secondly, when paying medications prescribed by the attending physician for himself or for the nearest relatives. List of medicines.

To speed up the process of obtaining deduction, you can immediately have a doctor when appointing medications to ask a recipe for form 107U. When submitting documents, it is also necessary to attach a cash receipt from the pharmacy.

The deduction when paying voluntary health insurance can also be obtained on itself, and on the next relatives.

"Pension" deduction

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

Pension deduction can receive two categories of taxpayers:

those who pay pension contributions under the non-state pension agreement concluded with the non-state pension fund;
and those who pay insurance premiums under the Voluntary Pension Insurance Agreement concluded with the Insurance Organization.

It will be necessary to submit documents confirming the actual "pension" costs: payment documents, contracts.

All of the above social deductions (treatment, training, pension provision) is subject to a restriction in the amount of costs of 120 thousand rubles per year. P\u003e

Additionally, they are accepted to deduct the cost of training children by 50 thousand rubles per year and expenses for expensive treatment that are not limited to the amount.

Deduction for charity

The deduction is provided when transferring a citizen to charity. There are restrictions on charitable organizations, donations to the following categories fall under deduction:

charitable organizations;
socially oriented non-commercial organizations for their implementation provided by the legislation;
non-profit organizations operating in the field of science, culture, physical culture and sports (with the exception of professional sports), education, education, health care, human rights and freedom and citizens, social and legal support and protection of citizens, promoting the protection of citizens from emergency situations , environmental protection and animal protection;
religious organizations for the implementation of statutory activities;
non-commercial organizations on the formation or replenishment of the target capital, which are carried out in the prescribed manner.

The deduction for charity is limited to 25% of your annual income.

Although not all analysts are optimistic about innovations. Even with raising the limit, banks will still check customer operations, so as not to cause suspicion of the regulator, considers the partner of the law firm Lidings Stepan Gusey. "Today, even taking into account the limit, requires the identification of the identification of the person, regardless of what the nature of the operation ... We will rather be feared to carry out any operation than not to require customer identification, because any test check of the Central Bank, you know what can Wrap from the point of view of the application of two laws "on legalization" and "On Countessing," - explained Gusey.

Source: Fundamental

www.sredstva.ru.

What can I get a tax deduction? List of tax breaks.

The tax legislation of our country provides several grounds for issuing a tax deduction. To obtain 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 find out if you are eligible for deduction.

What can I get a tax deduction?

The amount on which a citizen can reduce the tax base when paying for the appropriate collection or the right to return with the tax paid earlier 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 NDFL in the amount of 13% (salary, income from rental rental or selling real estate, etc.). It is in tax that a citizen has the right to use the deduction.

For example, the winning in the lottery is subject to a different tax (up to 35% inclusive), so it is impossible to place a refund from such an income.

Allocate total tax deductions:

social;
professional;
property;
standard;
investment.

Consider each of the listed species.

Social deduction

The provision of this benefits is regulated by 219 Articles of the Tax Code of the Russian Federation. It is assigned in the presence of financial costs:

for charitable goals;
to obtain education by a citizen or his children;
in the expense of a future pension;
to receive medical treatment with a taxpayer or his close relatives.

Recall that you need to use the right to this benefit during the year following the year in which the costs occurred. Otherwise, to return part of the tax collection will not be possible. To transfer part of the unused deduction is also impossible.

Professional deduction

This benefit is granted to the following income to the income tax rates with a rate of 13%:

private entrepreneurs;
authors receiving remuneration for their works;
teachers and lawyers engaged in private practice;
persons who provide services when concluding a contract.

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

Property deduction

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

acquisition of housing or land plot;
construction of a real estate object;
repayment of interest on the loan when buying a residential premises or land;
seizure of property in municipal or government purposes;
alienation of property in possession of a person less than three years.

Return is subject to part of the costs (namely NDFL 13% of the cost of housing), if the maternity capital was not used to acquire property.

If you extend the mortgage interest, you have the right to count on deduction up to 3 million rubles (that is, it will be possible to return 390 thousand rubles).

The exception is the withdrawal of the property of a citizen for state purposes. In this case, the limit is not provided, so the deduction is calculated from the entire amount of the 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 monthly, with the state, the actual income taxpayers is not taken into account.

It is designed for 3 categories of persons who are on the care of minor citizens who have experienced serious injury or possessing special status. The amount of payment is set 218 Articles of the Tax Code of the Russian Federation.

List of persons eligible for monthly benefit:

possessing state awards or special status (the heroes of the Russian Federation or the USSR, awarded the orders of Glory 3 degrees, etc.) - 500 rubles;
disabled since childhood, I and II groups - 500 rubles;
parents / adopters of the child - 1,400 rubles at the first and second separately, 3 thousand rubles for the third and all subsequent children;
parents / adopters of a children with disabilities (before the onset of its ages) or children with the II II group of disability, studying on full-time (before the onset of 24 years) - 12 thousand rubles, guardians and trustees of such children may claim to be deducted at 6 thousand. rubles;
war participants, persons who have become disabled during military service, who received radiation irradiation during the accident at the Chernobyl NPP or in the elimination of its consequences, other persons - 3 thousand rubles.

Benefits are provided by 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 born in the previous marriage.

For example, if the husband and wife have one child from earlier marriage, a joint kid is considered to be the third. The only parent, guardian or adopter is entitled to receive a double-size deduction.

Example of calculation

Consider the process of determining the amount of standard deduction on a specific example. A citizen of Petrov has two children for which he has the right to receive 2,800 rubles. At the same time, the amount of salaries received by him at work is 50 thousand rubles.

To date, tax legislation provides for many options, for which you can get a tax deduction. To register the return of tax, you do not need to have special luggage of legal knowledge, the procedure is simple. And yet, read this section, suddenly you have the right to get additional income from the state.

Perhaps it is difficult to meet in our country a person over 18 years old, who is unfamiliar with NFFL abbreviation. Tax on income of individuals or income tax affects all officially working citizens.

According to the Tax Code of the Russian Federation, the absolute ulyshit of income in our country is subject to 13% at the rate. In addition to wages, it concerns:

income from private teaching or other types of consultation;
income from the delivery of property or vehicle for rent;
revenues from the sale of property that belonged to the specified owner of less than 3 years (until 2016) or 5 years (after 2016), etc.

There are other types of income, such as winning an advertising campaign. They can be taxed up to 35%, and the refund with these amounts is not provided.

It must be borne in mind that even if you have other earnings with a special tax base, the deduction is provided only by income taxable rate of 13%.

What is tax deduction and how to get it

By definition, the tax deduction is the amount with which the tax of 13% will not be paid. Let's consider several options as it can be done practically.

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 NDFL 13% will be deducted not from all the salary of 25,000 rubles, but from the amount, reduced to deduction, that is, from 24,000 rubles.

Return for the year

We looked at the situation when the deduction is provided monthly. In some cases, the tax inspectorate applies a mechanism when the reporting period takes the year. That is, during the year you receive salary and pay 13% NDFL - everything, as usual. After the year, you are submitted to tax documents confirming your income, the right to deduct and paid taxes, and you once return the amount that you overpaid by the state.

Return monthly

A variant is possible when there is no need to wait for the end of the year to take advantage of the tax benefit. Money can be returned monthly from the employer. For this, it is also necessary to submit documents to the tax and receive confirmation of its right to tax deduction. After that, the company's accounting stops for a certain period to hold NDFL. And thus realizes your right to deduct.

There are 5 types of tax deductions:

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

We will consider the first four most common types of tax deductions.

Standard tax deduction

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

Presence of children in care

At the first and second child, parents or guardians are given a deduction of 1,400 r., On the third and other children - 3 000 r. The deductions are provided until the child is 18 years old, and if the latter will study at full-time university - the term will last until 24 years.

If there is a disabled child in the care, then there are more benefits here. Since 2016, they have been installed in the amount of 12,000 rubles. For parents and 6,000 rubles for guardians or adoptive parents.

Provision of benefits will end when your total income from the beginning of the year will reach 280,000 rubles, (after 2016 - 350,000 rubles). And in the new reporting period, the payment will continue.

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

If Vashechkin did not make a deduction, he would have paid 40,000 * 13% from his salary to the state \u003d 5,200 rubles. Pure profits are 364 rubles per month, and in 7 months he will receive a cash benefit of 2548 rubles.

Availability of one of the preferential categories

This includes "Chernobyls", the disabled people of the Great Patriotic War, military personnel who have become disabled in service. They have the right to deduct 3,000 rubles.

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

Social tax deduction

Providing social deduction is possible in the following cases:

the cost of education of own or children;
expenses for treatment, their or close relatives;
charity;
executions accountable pension.

The "ceiling" on social deduction is 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 r. on your education, 50 000 r. on child education, 50 000 r. For its own treatment and 50,000 for the treatment of his wife, will have to decide which categories to receive deduction.

He will be able to submit documents for reimbursement of income tax only from the maximum amount (120 thousand rubles), regardless of reality (200 thousand rubles). The maximum return amount for it will be 120,000 * 13% \u003d 15 600 rubles.

More Vashechkin It is important to know that the validity of this deduction is limited. Documents are submitted in the year following the costs in which there were costs. That is, if the payment was made in 2015, then the declaration of 3-NDFL should be issued during this reporting period.

It is not necessary to postpone the reporting, as it is possible to return the tax only for 3 previous years. For example, in 2019 declarations for 2018, 2017 and 2016 are accepted. If learning or treatment was earlier, it is impossible to place a refund.

If the NDFL paid for the year does not allow you to get a deduction entirely, the residue burns.

Property tax deduction

Since 2001, happy new buildings can take advantage of the property tax deduction and return part of the funds spent. The same 13% of the purchase amount without maternity capital and other benefits are subject to return.

Property deduction is provided if it happened:

purchase of a finished apartment (houses, rooms) or a plot for construction;
purchase of property to Montotet;
housing construction.

The law implies restrictions on the maximum amount of payment for anyone who decided to take advantage of this opportunity.

FirstlyThe amount from which NDFL is returned cannot exceed 2,000,000 p.

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

Example 2.. If Vaschekin 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 receives in one year is limited. It should not exceed the size of the income tax paid by the owner to the budget for this period.

Example. Suppose Mr. Vashechkin receives an official income of 15 thousand rubles. For year, he will pay NDFL in the amount of 15,000 * 13% * 12 months \u003d 23,400 p. Exactly so much will return for the purchase of housing in the current period. The remainder of the laid deduction will leave the next year and so on until the full payment.

In all the rest of the Russian citizen, which has income taxed by NDFL and not an individual entrepreneur with special tax rates, is given the right to design a property deduction.

Professional tax deduction

individual entrepreneurs (whose revenues are subject to 13%!);
lawyers and teachers engaged in private practice;
authors who receive remuneration for their works;
persons providing services under the contract contract.

Provided for the reporting period, equal to year.

An interesting feature of this deduction concerns entrepreneurs. Let's return to Vashekina, who has already acquired the status of the IP. For him, the tax deduction will be calculated from the business costs - the purchase of materials, the salary of the subordinate, etc. If Vasily can substantiate the costs of documents - it will receive deduction for the entire amount of expenses. But if he does not have the necessary checks, Vasily can take the right to deduct in the amount of 20% of its income.

To return the income tax for works of art, there is also a fixed norm if the author cannot confirm the author. This norm ranges from 20 to 40%. For example, if our Vasily writes a book and receives as author of 40,000 rubles, he can claim to be deducted in the amount of 20% of this amount, without inventing any expenses for the creation of a masterpiece.

Is it possible to get a tax deduction

Not only possible, but also need. After all, it is not difficult to do it!

If there is some kind of misunderstanding or simply do not want to understand all the subtleties yourself, trust the decision of this issue to professionals. To do this, leave the application for filling the income tax return declaration. And within a few hours you will receive a completed 3-ndfl form, which will need to be attributed to the tax and wait for receiving money to the current account.

So, the tax deduction is the right in a number of situations to get paid by the NDFL. Taxpayers return part of the funds spent on different purposes, or receive an additional increase in income. Such an opportunity does not require any investments, it means there is no reason to miss it.