In this article, we will talk about how you can return 13% of the cost of education, medicine, housing purchases and other purposes. The tax code provides ample opportunities for this, but they need to be able to use.

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

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

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

Your company has accrued you 100,000 rubles of salary for the year. Personal income tax will be 13% of this amount. You will receive 100,000 - 13% = 87,000 rubles in your hands.

But now you have issued a deduction for the education of a child in the amount of, say, 50,000 rubles. We subtract this amount from the total income: 100,000 - 50,000 \u003d 50,000 rubles. It's yours the tax base after the deduction.

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

The difference between these totals in the amount of 6,500 rubles can be received at the beginning of the next year in one amount or parts, already starting from the next month. Read about the two ways to make a deduction in the corresponding chapter below.

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

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

Types of tax deductions

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

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

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

standard tax deduction

essence standard deduction that every month a certain amount of income is not taxed. It is provided either to the taxpayer himself for participation in certain events (military operations, liquidation of the Chernobyl accident, and others), or for a child. Unlike other types of deductions, this one is usually issued by the employer, although it is also possible to declare it through the tax office. Regulated by Article 218 of the Tax Code of the Russian Federation.

1 Deduction of 3000 rubles monthly(benefit of the recipient - 13% of this amount - 390 rubles). The following are entitled to it:

• Liquidators of the accident at the Chernobyl nuclear power plant and victims of this accident (radiation sickness).
• Liquidators of the consequences of nuclear tests and accidents.
• Persons with disabilities who have been injured, injured or ill military service
• Invalids of the Great Patriotic War.

2 Deduction of 500 rubles monthly(benefits of the recipient - 65 rubles). Provided:

• Heroes of the USSR and Russian Federation
• Participants in hostilities (having the appropriate certificate)
• Disabled people (I, II groups, as well as disabled children)
• Other persons (full list - in paragraph 2. Article 218 tax code RF)

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

3 Deduction for a child under 18(as well as for a full-time student, cadet, graduate student, resident or disabled person - up to 24 years old) monthly until the recipient reaches an income of 350,000 rubles (for example, with a monthly salary of 40,000 rubles, it will take 8 full months to reach the 350,000th limit - During this time, you will not pay income tax on the amount of the deduction). It is provided to parents, guardians, adoptive parents upon their application, which is usually written in the employer's accounting department. The rates for 2020 are as follows:

• For the first and second child - 1400 rubles each (the recipient's monthly benefit is 13% of this amount - 195 rubles for each child).
• For the third and subsequent children - 3000 rubles. (monthly benefit of the recipient - 390 rubles).
• For each disabled child up to 18 years old and for a full-time student, graduate student, intern, intern, student - up to 24 years old, if he is a disabled person of group I or II - 12,000 rubles. for parents and adoptive parents (monthly benefit of the recipient - 1560 rubles) and 6,000 rubles. for guardians and trustees (monthly benefit of the recipient - 780 rubles).

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

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

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

social tax deduction

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

1 Deduction for paid medical services.

The following expenses can be reimbursed through the return of personal income tax:

• Expenses for the treatment of your own or your children and parents. This includes paid medical care in a hospital, clinic, ambulance station, paid medical center. Treatment and prosthetics of teeth (except cosmetic). Spa treatment (for their own money, not from the union). A complete list of services is contained in the Decree of the Government of the Russian Federation No. 201 dated March 19, 2001.
• Expenses for medications prescribed during treatment.
• Expenses for voluntary medical insurance (if the policy is paid by a citizen, not an employer).

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

2 Deduction for paid educational services.

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

1. Own training. It can be higher, middle, additional education, short-term courses in any form (daytime, part-time, evening, remote). In this case, the educational institution must have a license for educational activities. The deduction can also be obtained when studying abroad.
2. Teaching a child under the age of 24. Here, only face-to-face training is allowed. The deduction can be obtained for the child's studies in a paid school, in a private kindergarten, in retraining courses, in additional education schools, and so on.
3. Education of the ward until the age of 24. The rule of full-time education also applies. From the age of 18, the term “former ward” is used in the application and declaration.
4. Teaching a brother or sister until they are 24 years old. Mandatory requirement - full-time form. A brother or sister can be either full-blooded (from a common mother and father), or half-blooded.

Unlike the medical treatment deduction, there is no tax credit for spouse education. You can not get a deduction for the study of aunts, uncles, grandparents, nephews, grandchildren and other non-close relatives.

The amount of the tuition deduction is no more than 120,000 rubles when it comes to their own education, as well as the education of a brother / sister. For the education of children, as well as wards, the maximum deduction is 50,000 rubles.

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

3 Deduction to finance a future pension. Paragraph 4 of Art. 219 of the Tax Code of the Russian Federation. Relies on those who deduct the following contributions to the formation of pension payments:

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

The maximum deduction amount is 120,000 rubles, but keep in mind that this is a general figure for all social tax benefits. That is, if you have already issued a deduction for the education of a child for 50,000 rubles, then the most that you can count on in the same year when making a deduction for voluntary pension insurance is 120,000 - 50,000 \u003d 70,000 rubles (refundable - 13% from this amount - 9100 rubles).

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

4 Charity deduction. You will be able to return 13% of your donations to the following organizations:

• List item
• List item
• List item

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

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

There are cases in which the deduction is not provided:

Note that charitable activities are regulated federal law No. 135-FZ dated 11.08.1995.

property tax deduction

From the name of the benefit, it is clear that it is provided for certain actions committed with property. Since it is most often large sums return of personal income tax, such deductions are made mainly through the tax office. Unlike social deductions, unused property deductions in the current year can be carried over to the next year.

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

1 Sale of property.

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

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

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

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

The deduction can be received both for the finished and for the object under construction. Until 2014, it was possible to return personal income tax only for one acquired object, now - for as many as you like, until the deduction amount reaches 2 million rubles. True, those who exercised their right according to the old rules will not be able to issue a deduction again.

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

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

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

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

Learn more about the property deduction for the purchase of housing in a mortgage with real examples read here:

Investment tax deduction

Investment tax deduction can be obtained in three cases:

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

What kind securities can buy:

professional tax deduction

This type of deduction stands somewhat apart. In fact, we are talking about a benefit not so much for personal income tax, but for the tax on an entrepreneur. However, since this entrepreneur is an individual and formally pays income tax, the deduction falls into the general category to others provided for individuals.

The professional tax deduction is available for the following types of income:

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

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

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

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

Where to apply for a refund

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

Method #1. Tax refund through the IFTS

Receive a deduction in tax office at the place of registration is more convenient if you need the entire annual amount of the deduction at once. You can apply for a benefit at any time after the end of the reporting year. For example, if you bought an apartment in 2019, you can declare your desire to receive a deduction starting from January 1, 2020.

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

The checkout process is simple. Its order is:

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

Method #2. Tax refund through employer

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

In August-September 2017, Alexander D. completed public procurement training courses, spending 43,000 rubles on them and made prosthetics for the amount of 214,000 rubles. Immediately upon completion of the course, he issued a deduction from the employer and from October began to receive a salary in full, without withholding personal income tax(the amount of official non-taxable income was 24,800 rubles per month). Thus, for October, November and December, the used deduction amounted to 74,400 rubles. Maximum amount social deduction- 120,000 rubles. At the end of 2017, Alexander D. exercised the right to return through the IFTS the balance of the income tax he paid in 2017 (January-September). D.'s income for 9 months of 2017 amounted to 24,800 * 9 = 223,900 rubles, however, personal income tax was returned to him only from 45,600 rubles (120,000 - 74,400 rubles, already used in 2017)

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

1. Prepare a package of documents. The list differs from the similar one when making a deduction through the IFTS. A detailed list is in the chapter “Documents required for tax deduction”.
2. Submit documents to the tax office. This is done in the same way as when making a deduction through the IFTS: in person, by mail, in electronic form through Personal Area on nalog.ru or through a trustee. Within 30 days, the IFTS must issue you a notice to your employer that you are eligible for a tax deduction.
3. Next, you need to transfer the received tax notice to the employer. An application for a deduction must be attached to the tax paper (a sample is on the nalog.ru website). You will receive a salary without withholding personal income tax from the month the notification is submitted and until the deduction is exhausted or the year ends. The next year, you must again go to the IFTS for a notification for the employer.

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

General list of documents:

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

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

List of documents for deduction for treatment/purchase of medicines

Treatment in a medical institution (hospital, clinic, ambulance station, paid medical center):

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

Purchase of medicines:

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

Conclusion of a voluntary medical insurance contract:

• Copy of the contract of voluntary insurance
• Copy of insurance company license
• Insurance receipt or check

List of documents for receiving a deduction for training:

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

List of documents for obtaining a property deduction:

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

List of documents for deduction of mortgage interest:

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

The timing of the tax refund depends on the method of registration.

When applying through the IFTS

You can get a deduction through the tax office in about 4 months, starting on January 1 of the next year. That is, if you, for example, completed training at a driving school in 2019, then from January 1, 2020, you have the right to apply for a personal income tax refund. Three months are spent on desk audit declarations 3-NDFL. If everything is in order, another 30 days - to transfer the refundable tax. If you make a deduction for the purchase of real estate, the four-month period is valid only in the first year. When the unused balance is transferred to the next tax period, a desk check of documents for deduction is much faster - when submitting a declaration in early January, money can be received as early as February.

When applying through an employer

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

Frequently asked Questions

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

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

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

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

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

– For each year, one declaration is submitted, in which you can indicate all your expenses for this period. In it, you can declare a deduction for both the purchase of housing and training. Please note: only paid personal income tax can be returned to you, so if the deduction exceeds income, then it is better to declare a social deduction first of all - it cannot be transferred to the next tax period.

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

- How many certificates to apply is your decision. If there is enough income from one workplace to exhaust the deduction, other income may not be declared. But most often you have to indicate all income and submit all certificates in the form to the Federal Tax Service Inspectorate.

Conclusion

Tax deductions are a benefit with which the state encourages recipients of paid medical and educational services, home buyers, philanthropists and representatives of certain professions.

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

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

• Standard
• Social
• Property
• Professional

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

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

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

Tax refunds are the amounts by which the tax base is reduced if there are appropriate grounds. Thanks to this, the citizen gives less money to the treasury. There are several types of such assistance, depending on the purpose and categories of citizens for whom it is intended.

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Sometimes a decrease in bases is also acceptable for those whose expenses turned out to be higher than their income due to changes in the exchange rate.

How are payments regulated?

Regulates the legal grounds, as well as the regulation of property tax compensation, of any nature. There are also Letters from the Ministry of Finance, which are related to certain issues in this direction.

Every year, legislation in this area is adjusted, but so far the changes cannot be considered significant, and 2020 is no exception.

Documents for tax deduction

The specific list depends on what type of compensation citizens are applying for. It is best to contact the representatives of the relevant authority in advance to get advice.

When buying an apartment

For the taxpayer, for will look like this:

1. Mandatory original certificate 2-NDFL.
2. A copy of the taxpayer's passport, which provides basic information regarding the citizen.
3. Declaration on fees to the budget for.

If during the reporting period several jobs are saved, then certificates are provided for each of them.

Additional applications are:

• Purchase and sale agreement.
• Proof of payment papers.
• Extract from the USRN to confirm ownership.
• The act of acceptance-transfer of housing.

The act of acceptance and transfer of property will arrange an inspection in case of registration of fractional ownership. A copy of the loan agreement will be required if it was drawn up earlier. Then you need a certificate of withheld interest. Separately, if necessary, participation in the creation of design estimates is confirmed.

By mortgage

The law makes it possible to receive a tax deduction. It has already been said above that not only the document itself is needed, but also receipts along with checks, according to which interest was paid. This will help save even more on this part of the agreement.

The inspection sometimes requires additional evidence in favor of the fact that the loan was paid. Then you can simply contact the company with which the contract was concluded.

For treatment

When applying, the standard requirement remains the preparation of a tax return, for which the 3-NDFL form is used.

In addition, regulatory authorities will need:

• Certificate of employment 2-NDFL.
• Tax refund application.

But you can not do without additional applications when it comes to compensation based on the services that were provided to the patient. Dentistry is the same.

Other Documents:

• Confirmation that payment has been made.
• Documents for tax deduction confirming the amount of expenses incurred.
• The license of the medical organization on the basis of which the activity is carried out.

In the case of medicines, it is required to keep the prescriptions on the basis of which they were purchased. The payment document itself also plays the role of evidence. With voluntary health insurance required to present a policy.

For studying

When making a declaration, a citizen attaches the following types of papers:

• All payment documents in support of calculations.
• Licensing permission on the basis of which the activity is carried out.
• Agreement with an educational institution.
• Return application.
• Help 2-NDFL.

Other grounds

A passport and proof that income tax is regularly paid remain the main requirements under any circumstances. The remaining papers depend on each specific case and its features.

The main thing is to present certificates that would confirm the expenses. This is important even in the case of charity.

You can’t do without a certificate of registration of an individual entrepreneur when it comes to professional deductions. Sometimes proof is required in favor of copyright for an invention or discovery. What papers are needed specifically - explain the service staff on the spot.

Submission methods

There are several options for dealing with this issue. Personal representation by the taxpayer is one of the common options. Then the citizen comes to the inspection, and submits documents. The applicant is left with a 3-NDFL declaration with a mark of acceptance.

From this date, three months can be counted, which are spent on a desk audit according to the data presented. During this time, the control body must make a final decision.

Sending by mail, when a list of attachments is attached, is another option, but less common. But many are skeptical about this method.

Finally, declarations can be sent through the Personal Account on the website of the Federal Tax Service. But in this case, for sending it is necessary to issue an electronic digital signature. So far, this issue causes certain difficulties among citizens. It remains only to wait until the technologies develop quite actively in this direction.

Terms for receiving

After the regulatory authorities check all the submitted documents. Tax authorities should spend no more than three months on resolving this issue. After the decision is made, the money should arrive no later than a month later.

But there is a second option, which involves the participation of the management of the enterprise where the citizen works. This means that after registration with wages no income tax will be withheld until the full amount of compensation has been collected. But then you have to go to the tax office twice. The first time is to give documents, and the second time is to transfer the notification itself.

Additional Information

A citizen can receive compensation if the property was acquired more than three years ago, but he has not yet received a deduction for the object.

Tax refunds are possible for no more than three previous years. prohibits taking into account older dates.

The acquisition of a deduction involves the collection of an extensive package of documentation. Therefore, documents must be approached with special attention. Well, if there is an opportunity to attract specialists. When solving the issue on your own, there is a high probability of errors.

Documents are usually submitted after or before the end of the reporting period. The time when a citizen specifically receives compensation in a particular case depends on this.

But do not be afraid to independently contact the employees of the financial control service. The registration procedure only at first glance seems complicated. Directly at the institution you can ask all your questions. It remains only to wait for an exhaustive answer.

A property tax deduction for the acquisition or construction of real estate is an opportunity to return part of the funds spent on its purchase.

The conditions for obtaining this type of deduction are the presence of residence in the Russian Federation and income taxed at a rate of 13%.

What expenses can be reimbursed

Property tax deduction can be claimed for expenses for:

1. Construction or acquisition of housing (house, apartment, room (share in them));
2. Purchase of a land plot for construction or with a residential property already located on it;
3. Payment of interest on loans issued for the construction or purchase of real estate, as well as payment of interest on loans received to refinance previously taken loans for the construction or purchase of real estate;
4. Works related to finishing or repairing housing (if it was purchased under a contract without finishing), as well as for the development of design (estimate) documentation and the purchase of finishing materials;
5. Conducting electricity, water, gas supply and sewerage to a residential facility.

property tax deduction is not provided if:

1. The residential property was purchased from interdependent in relation to the taxpayer persons (spouse, close relatives, employer, etc.).
2. The construction (acquisition) of residential real estate was paid for other persons or using budget funds(maternity capital, courts, etc.).
3. The right to deduction was exercised earlier.

Features of the property deduction application

The maximum amount of the deduction - 2,000,000 rubles. You can return up to 13% of expenses incurred, but no more than 260,000 rubles(excluding the amount of overpayment to the mortgage loan).

If the apartment is purchased in marriage after 2014, then each of the spouses can receive a deduction in the amount of 2,000,000 rubles. The total deduction for the family will be equal to RUB 4,000,000

1. Can be refunded within one year not more than was transferred to the income tax budget at a rate of 13%, but you can return the tax for several years until the entire amount is received (260,000 rubles).

From January 1, 2014 restriction associated with obtaining a property tax deduction for only one property , was canceled.

Therefore, for objects for which certificate of registration of the right property (acceptance certificate) was received after 01/01/2014, the deduction can be used until it is used up completely(for an unlimited number of real estate objects).

Expense deduction to pay interest mortgage, available only one by one property (even if they were acquired after January 1, 2014).

The amount of the "mortgage" deduction - 3 million rubles if the property was purchased after 2014 and unlimited- if before 2014. Thus, for an apartment purchased before 2014, it will be possible to return 13% of the entire overpayment on the loan, and after 2014 - only from 3,000,000 rubles.

note, mortgage interest deduction since 2014 may be declared separately from the main deduction, if it was not previously included in its composition. Until 2014 it was possible to receive a deduction for expenses on repayment of mortgage interest only as part of the main deduction and its separate application was not provided.

When buying property in common share ownership until 01.01.2014 the deduction is distributed among the owners, according to the share of each of them (the exception is the acquisition of housing in joint ownership with minor children, in which the distribution of the deduction by shares is not required). The amount of the deduction is 2 million rubles. to a residential property.

When buying property in common joint ownership before 01/01/2014 the deduction is distributed according to the agreement between the spouses and also cannot exceed 2 million rubles. in general for the acquired property.

Since 2014 the deduction is provided for the actually incurred expenses for the purchase of housing, regardless of the form of ownership in which it is registered. The amount of the deduction is 2 million rubles. for each owner. In this case, the size of the share of the co-owner of the property does not matter. Each of the co-owners can claim a deduction for their share in the amount of not more than 2 million rubles.

2. In the event that housing was purchased during marriage, it does not matter which of the spouses the documents are drawn up and who paid for the housing. If one of them had no income in reporting period when submitting documents for deduction, it is necessary to draw up an application for distribution of expenses between spouses.

Examples of calculating the property tax deduction

Example 1. Deduction for the purchase of an apartment until 2014

Conditions for receiving a deduction

In 2013 Petrov I.A. bought an apartment 1 million rubles

RUB 480,000

RUB 62,400(480,000 rubles x 13%).

Calculation of tax deduction

When declaring a property deduction, Petrov AND.A. eligible for return: RUB 130,000(1 million rubles x 13%).

Since in 2016 Petrov I.A. paid personal income tax in the amount of less than 130,000 rubles, he can return in 2017 only - RUB 62,400 The remaining 67,600 rubles. Petrov I.A. has the right to receive additional income in subsequent years, when he pays personal income tax.

Note: property deduction Petrov I.A. used in incomplete(instead of the due 2 million rubles, he used only 1 million rubles). Since he received a certificate of registration of ownership of the apartment until January 1, 2014, the balance of the deduction is 1,000,000 rubles. he will not be able to declare on other real estate.

Example 2. Deduction for buying an apartment with a mortgage

Conditions for receiving a deduction

In 2016 Petrov I.A. took out a mortgage from a bank 4 million rubles and bought an apartment 7 million rubles

The amount of interest paid on the mortgage for 2016 amounted to 300 000 rub.

Income earned and tax paid

Income for 2016 engineer Petrov I.A. made up RUB 480,000(40,000 rubles (salary) x 12 months).

RUB 62,400(480,000 rubles x 13%).

Calculation of tax deduction

For the purchase of an apartment to Petrov I.A. due deduction 2 million rubles, so it can return: 260 000 rub.(2 million rubles x 13%).

In addition, for the mortgage interest paid in 2016, he can return: 39 000 rub.(300,000 rubles x 13%).

In total, the maximum refundable amount for 2016 will be: RUB 299,000

Since in 2016 Petrov I.A. paid personal income tax in the amount of 62,400 rubles. he will be able to return only this amount - RUB 62,400 The remaining 236,600 rubles. Petrov I.A. has the right to receive additional income in subsequent years, when he pays income tax.

Note: later Petrov I.A. will continue to pay the mortgage. But since the certificate of registration of ownership of the apartment was received by him after January 1, 2015 he can receive a tax deduction for mortgage interest on an apartment until the cost of paying the mortgage exceeds the limit of 3 million rubles.

Example 3. Deduction for the purchase of real estate acquired by spouses in joint ownership before 01/01/2014.

Conditions for receiving a deduction

In 2013, the spouses Petrov I.A. and Petrov V.V. bought an apartment 3 million rubles

Income earned and tax paid

Income for 2016 engineer Petrov I.A. made up RUB 480,000(40,000 rubles (salary) x 12 months).

The amount of personal income tax (income tax) withheld by the employer for the year amounted to RUB 62,400(480,000 rubles x 13%).

Petrova V.V. in 2016 did not work and paid no income tax.

Calculation of tax deduction

joint property, the tax deduction (2 million rubles) the Petrov family has the right to distribute by agreement (in any shares). The maximum refundable amount is: 260 000 rub.(2 million rubles x 13%).

Due to the fact that in 2016 Petrova V.V. did not work, and Petrov I.A. paid income tax in the amount of 62,400 rubles, they can only return for an apartment this year: RUB 62,400 The remaining 236,600 rubles. the Petrov family has the right to receive additional income in subsequent years, when they pay personal income tax.

Example 4. Deduction for the purchase of real estate acquired into common shared ownership before 01/01/2014

Conditions for receiving a deduction

In 2013 Petrov I.A. and Sidorov A.N. bought an apartment 3 million rubles in common shared ownership (according to ½ for each).

Income earned and tax paid

Income for 2016 engineer Petrov I.A. made up RUB 480,000(40,000 rubles (salary) x 12 months). The amount of personal income tax (income tax) withheld by the employer for the year amounted to RUB 62,400(480,000 rubles x 13%).

Income for 2016 of the accountant Sidorov A.N. made up 1 million 200 rubles(100,000 rubles (salary) x 12 months). The amount of personal income tax (income tax) withheld by the employer for the year amounted to RUB 156,000(1 million 200 rubles x 13%).

Calculation of tax deduction

Since the purchased apartment is common shared property, the tax deduction (2 million rubles) should be distributed between Petrov I.A. and Sidorov A.N. in accordance with their shares (1 million rubles each).

The maximum amount that can be returned will be: 260 000 rub.(2 million rubles x 13%) or RUB 130,000(for each).

Since in 2016 Sidorov A.N. paid income tax in the amount of more than 130,000 rubles. he can immediately return the entire amount of the deduction - RUB 130,000

In turn, Petrov AND.A. paid income tax in the amount of 62,400 rubles, so he can only return this amount for an apartment - RUB 62,400 The remaining 236,600 rubles, Petrov I.A. has the right to receive additional income in subsequent years, when he pays personal income tax.

Example 5. Deduction for the purchase of an apartment acquired in joint ownership after 01/01/2014.

Conditions for receiving a deduction

In 2016, the spouses Ivanov I.I. and Ivanova M.S. bought an apartment for 4 million rubles.

Income earned and tax paid

Income for 2016 manager Ivanov I.I. made up 660 000 rub. (55,000 rubles (salary) x 12 months).

The amount of personal income tax (income tax) withheld by the employer for the year amounted to 85 800 rub. (660,000 rubles x 13%).

Income for 2016 of the chief accountant Ivanova M.S. made up 2 640 000 rub. (220,000 (s/n) x 12 months).

The amount of personal income tax (income tax) withheld by the employer for the year amounted to 343 200 rub. (2,640,000 rubles x 13%).

Calculation of the tax deduction

Taking into account the changes that have come into force since 2014, the deduction for each of the spouses will be: 2 million rubles. Thus, the total deduction per family will be equal to: 4 million rubles, and the total return will be: 520 000 rub. (4 million rubles x 13%).

In order to receive the maximum amount to be returned for 2016, the Ivanovs filed a statement on the distribution of expenses for the purchase of an apartment in the amount of: 2 000 000 rub. (with the wife) and 2 000 000 rub. (from the spouse).

The amount of income tax paid on the salary of Ivanova M.S. allows her to return the entire amount of the deduction due to her (260,000 rubles), while her husband will be able to return only a part - 85 800 rub. The total return for 2016 will be 345 800 rub. (260,000 rubles + 85,800 rubles).

The balance of 174,200 rubles. Ivanov I.I. will be able to receive in subsequent years, provided payment of personal income tax to the budget.

Example 6. Deduction for the purchase of an apartment acquired in shared ownership after 01/01/2014.

Conditions for receiving a deduction

In 2016 Sergeev V.A. and Stepanov P.L. bought a house for 6 million rubles. in common shared ownership (½ for each).

Income earned and tax paid

Income for 2016 engineer Sergeev V.A. made up 1 020 000 rub. (85,000 rubles (salary) x 12 months). The amount of personal income tax (income tax) withheld by the employer for the year amounted to 132 600 rub. (1,020,000 rubles x 13%).

Income for 2016 of the CEO Stepanov P.L. amounted to 3,000,000 rub. (250,000 (salary) x 12 months). The amount of personal income tax (income tax) paid for the year amounted to 390 000 rub. (3 million rubles x 13%).

Calculation of the tax deduction

Taking into account the changes that have come into force since 2014, the deduction of each of the co-owners will be 2 million rubles each for each.

The maximum amount to be refunded is 520 000 rub. (4 million rubles x 13%) or 260 000 rub. for everyone.

Since in 2016 Stepanov P.L. paid income tax in the amount of more than 260,000 rubles. he can return the maximum - 260 000 rub.

In turn, Sergeev V.A. paid income tax 132 600 rubles, so he can only return part of the amount for the house - 132,600 rubles. The remaining 127,400 rubles. Sergeev V.A. has the right to receive additional income in subsequent years, when he pays personal income tax.

Example 7. Deduction for the purchase of real estate using maternity capital

Conditions for receiving a deduction

In 2016, Petrova V.V. bought an apartment 2 million rubles of them 420 000 rub. She paid with maternity capital.

Income earned and tax paid

Income for 2016 accountant Petrova V.V. made up RUB 480,000(40,000 rubles (salary) x 12 months).

The amount of personal income tax (income tax) withheld by the employer for the year amounted to RUB 62,400(480,000 rubles x 13%).

Calculation of tax deduction

Petrova V.V. deductible in the amount 2 million rubles, but since maternal capital cannot be taken into account as deductible expenses, the maximum refundable amount will be: RUB 205,400(1 million 580 thousand rubles x 13%).

Since in 2016 Petrova V.V. paid income tax in the amount of less than 205,400 rubles, in 2017 she will be able to return only - RUB 62,400 The remaining 143,000 rubles. Petrova V.V. has the right to receive additional income in subsequent years, when he pays personal income tax.

Ways to get a tax deduction

Through the IFTS

The procedure for obtaining a property tax deduction through tax service takes place in 3 stages:

The first stage is the collection of necessary documents

To receive a property deduction, you must collect the following documents:

Main documents:

1. Declaration 3-NDFL. Please note that the declaration form must be current for the year for which the deduction is claimed. That is, if the deduction is declared for 2013, the declaration must be relevant for 2013.
2. Help 2-NDFL. It can be obtained from the accounting department at the place of work (if you worked in several places during the year, you need to take a certificate from each of them).

Note: certificate 2-NDFL is not included in the list of mandatory documents required for submission when declaring a deduction.

3. An extract from the USRN confirming the ownership of a house, apartment, land, etc. (copy).
4. Purchase and sale agreement + act on the transfer of residential real estate (copy).
5. Copies of payment documents confirming expenses for the acquisition of property or its independent construction and decoration (receipts, cash receipts, money orders etc.).

Additional documents in case of buying a home with a mortgage

1. Loan agreement with the bank (copy).
2. An extract from a personal account or a certificate of interest paid (issued by the bank that issued the loan).
3. Copies of payment documents confirming the fact of payment of the loan (receipts, payment orders, etc.).

Additional documents in case of purchase of housing in joint ownership

1. Copy of marriage certificate.
2. A copy of the child's birth certificate (in case of receiving a deduction for children).
3. An application for the distribution of shares of the property deduction between spouses (if the apartment was purchased before 2014) or an application for the distribution of expenses (if after 2014).

Note": the above list of documents is exhaustive and is not subject to broad interpretation. The refusal of the tax authority to accept deduction documents due to the lack of a 2-NDFL certificate and other documents not specified above is unlawful (Letter of the Federal Tax Service of November 22, 2012 N ED-4-3 / [email protected]).

note, when submitting copies of documents to the tax service, it is recommended to have their originals with you.

The second stage is the transfer of the collected documents to the tax authority

Hand over collected documents can be done in the following ways:

1. Personally by contacting the local tax authority at the place of residence. With this method, the tax inspector will personally check all the documents and, if necessary, immediately tell you which documents are missing or which need to be corrected.
2. Through a representative by notarized power of attorney (some tax authorities accept documents by handwritten power of attorney).

By mail- a valuable letter with a description of the attachment. To do this, you need to put the documents in an envelope (do not seal the envelope) and make 2 copies of the postal inventory listing all the enclosed documents.

With this method, a visit to the tax service is not required, but if mistakes were made or the package of documents was not collected in full, you will find out about it only after 2-3 months (after checking the documents).

3. With the help of a personal account of the taxpayer (LCN) located on the website of the Federal Tax Service of the Russian Federation. In order to gain access to the LKN, you must contact any tax authority to create an account and obtain a username and password to log into it. To do this, you need to take your TIN and passport with you. There is no connection fee for LKN.

note, declaration 3-NDFL and a set of documents necessary for obtaining a tax deduction can be submitted to the tax service during the whole year but not before the end of the period for which the deduction is claimed.

The third stage - verification of documents and receipt of a tax deduction

Verification of the tax return and the documents attached to it is carried out in within 3 months from the date of their submission to the tax authority.

Within 10 days after the end of the audit, the tax service must send a written notification to the taxpayer with the results of the audit (providing or refusing to provide a tax deduction).

Welcome! With the help of a tax deduction, every citizen of Russia can partially compensate for the costs of acquiring their own housing. For more information on what a tax deduction is, who can expect to receive it, and what documents you will need for a tax deduction on a mortgage, read on.

When talking about a tax deduction, it is important to understand that we are talking about a reduction tax base(all total taxpayer income subject to income tax) or receiving a refund of overpaid personal income tax from the budget. Russian citizens who are officially employed under a civil law or labor contract and who monthly deduct 13% to the state budget are entitled to a partial refund of paid income tax.

When buying an apartment or house with borrowed money The borrower can receive 2 tax deductions:

• basic;
• interest deduction.

The main tax deduction gives the mortgage borrower the right not to pay personal income tax from the amount established at the legislative level. In particular, Article 220 of the Tax Code of the Russian Federation establishes that the maximum amount of tax deduction when buying a house, apartment or land is 2 million rubles (excluding the amount of repaid interest on the loan). That is, you can return 13% of this amount - no more than 260 thousand rubles.

The main deduction has the following features:

• you can get the right to reimbursement of expenses for the purchase of residential real estate only after registering the right of ownership or receiving an act of acceptance and transfer of housing;
• the loan must have a designated purpose, which is confirmed by the conclusion of a mortgage agreement;
• the deduction may include both borrowed and own funds of the borrower spent on the purchase of housing.

Since the beginning of 2014, Russian citizens have the opportunity to receive a deduction for mortgage interest paid in accordance with the payment schedule. Interest deduction also has some nuances. Among them:

• the maximum amount of the deduction is 3 million rubles, which allows you to return up to 390 thousand rubles;
• You can only return the actually paid mortgage interest for previous years;
• in case of real estate acquisition before 01/01/2014, a deduction can be received from the entire amount of the client's expenses for paying interest;
• in the case of buying a home after 01/01/2014, only the maximum amount under the law (3 million rubles) will be available for return;

The tax deduction for mortgage interest begins to be processed after the main deduction is received - in the year when the last funds for the main deduction were transferred.

Who is entitled to deductions

The legally established right to receive a tax deduction on a mortgage loan is reserved exclusively for Russian citizens with official employment, for whom their employer pays a monthly income tax of 13% to the budget.

You can receive financial compensation through the deduction in the following cases:

1. When buying residential real estate (houses, apartments) under a contract of sale.
2. In the case of building a private house.
3. When the taxpayer carries out any construction and repair work in the designated property (here, proof of all expenses using checks and other receipts will be required).
4. For the payment of accrued interest on a mortgage loan.

It will not be possible to return personal income tax for purchased housing and for interest if:

• if the apartment was purchased before 01/01/2014 and the right to deduct has already been used;
• if the property was purchased from a party dependent on the buyer (close relatives);
• if employment is not formalized (that is, a person receives a gray or black salary and, accordingly, does not pay income tax);
• if the direct employer of the taxpayer took part in the procedure for acquiring housing (for example, he contributed some share of the price of the property);
• if residential real estate was purchased in addition to credit funds with the help of state support tools and measures (subsidies, as well as maternity capital funds);
• if housing was purchased after 01/01/2014, but the deduction limit has been exhausted.

Non-residents living and employed in the Russian Federation, even in the case of buying an apartment or house here, do not have any rights to receive property tax deductions.

Documents for the deduction for the apartment

The right to receive a deduction is documented. The list of documents for the return of personal income tax includes:

1. PrEP for an apartment or DDU (copy).
2. filled tax return forms 3-NDFL.
3. The act of acceptance and transfer of residential real estate to the taxpayer.
4. Russian passport (+copies of all pages).
5. Income tax refund application.
6. Certificate of accrued wages form 2-NDFL (if you apply for a personal income tax refund for 2016, then it is for this period that a certificate of income is required).
7. Certificate of ownership of the property (in the case of buying a home on the secondary market).
8. Copies of payment documents (receipts, cash receipts, bank statements confirming the transfer of money from the buyer's account to the seller's account, etc.).
9. TIN certificate (optional).
10. Loan / mortgage agreement, which contains all the information about the parameters of the loan.

In addition to the above documents, the tax authority may request other additional documents at its discretion (for example, an application for the distribution of a tax deduction between spouses who are officially married).

interest deduction documents

To apply for a tax deduction for mortgage interest, in addition to the standard package of documents, the taxpayer will need to provide a copy of the mortgage agreement and a certificate from the bank on the amount of repaid interest on the loan. Such a certificate should be ordered from the lender in advance, as some banks do not issue it immediately, but after several working days. You should also be prepared for the fact that such a service is provided for an additional fee.

In some cases, the tax office may additionally request documents confirming the payment of mortgage interest. In this case, the client will have to attach copies of receipts, payment orders or a bank statement certified by the seal and signature of an authorized person to the application.

If it is impossible to provide payment documents, the taxpayer can refer to the Letter of the Federal Tax Service of the Russian Federation No. ED-4-3 / 19630 dated November 22, 2012, which indicates that it is not necessary to include certificates of payment of interest and receipts in the set of documents.

In the case of mortgage refinancing in a third-party bank, you can get a deduction for interest paid on both the original loan and the new one. At the same time, an important condition is the indication in the new mortgage agreement of the intended purpose of issuing borrowed funds - refinancing the previous loan.

How to fill out 3-personal income tax

You can learn how to fill out a 3 personal income tax declaration for a mortgage deduction from this video.

An obligatory step in the income tax refund procedure is the completion of the 3-NDFL declaration. This document is compiled in such a way that even a person with an economic education may have questions and difficulties in the process of entering information. In addition to self-filling the declaration, the taxpayer has the right to use all available tools for these purposes. Fortunately, today there are many auxiliary programs, services, firms and private companies that are ready to take on this responsibility for a fee.

Filling out 3-personal income tax for individuals has the following steps:

1. Filling in the title page.

Information about the taxpayer is indicated here (full name, date and place of birth, TIN, passport data, place of residence) and digital encodings are entered (codes: tax period, fiscal authority, payer category and adjustment number).

1. Completing Section 1.

The 1st section contains information on the amounts of tax to be returned to the declarant or paid. Additionally, the KBK and the code of the territory according to the all-Russian classifier are indicated.

1. Calculations in Section 2.

Here the taxpayer makes calculations of the tax base and tax amounts with different rates.

1. Filling Sheets.

You will need to enter the necessary data in the following sheets:

• Sheet A (it records all income received in Russia, and fills in the value of the rate, information about the source of payments, the amount of income and tax);
• Sheet B (this reflects the income received by the declarant outside the Russian Federation);
• Sheet B (indicates income from doing business);
• Sheet D (here the amount of income exempted from income tax is calculated);
• Sheets D1, D2, E1, E2, F (information on all types of tax deductions is provided here);
• Sheet 3 (it calculates the taxable base for income from operations with securities);
• Sheet I (determines taxable income from participation in investment partnerships).

If a person does not understand the concepts listed in the specified list at all, then in order to save time and effort, it is better to turn to professionals or use a special program. the completed document can be easily found and downloaded on our resource.

In any case, it is important here not to rush and very carefully check the specified information for relevance and correctness, since if tax errors are detected by the authority, the declaration will be rejected. And this is fraught with delaying the timing of receiving the amount of compensation.

The reporting declaration can be submitted in paper or electronic form at the choice of a citizen.

The procedure for submitting documents

There are two main ways to make a tax refund:

• by applying to the tax authority with the allocation of the total amount for the year for which the tax is refunded;
• with the help of an employer who is presented with a notification from the Federal Tax Service Inspectorate of the right to receive a tax deduction, by exempting from the monthly payment of personal income tax.

The first method is the most optimal, since the money will be transferred to the person in one whole amount, which can be spent at your discretion. In accordance with this option, the taxpayer collects the entire list of documents and certificates in advance, fills out a 3-NDFL declaration, an application for a deduction and applies to the tax service. In case of a positive check, the applicant will receive the amount due to his bank account (according to the specified details).

The second method involves a mandatory appeal to the tax office for obtaining a confirming right to a deduction. To do this, you will need to fill out an application of the appropriate type and attach the entire package of documents. Within 30 days, the tax service will issue a notice of the right to receive a tax deduction to the citizen, which then must be transferred to the taxpayer's employer. After that, the accounting department of the organization in which the owner of the deduction works will calculate wages without levying income tax.

The specific method of submitting documents for the deduction largely depends on the taxpayer's free time and the nature of the relationship with the employer.

Every Russian citizen who officially works in the Russian Federation and has bought residential real estate with the help of mortgage funds has the legal right to receive a tax deduction for a mortgage. At the same time, you can return part of the amount spent on the purchase of housing, as well as the cost of paying interest on the mortgage. The maximum amount of compensation is 260 thousand rubles in the first case and 390 thousand rubles for interest. Receiving such assistance can be a serious help in planning a family budget, especially in a situation with an active mortgage loan and a significant credit burden.

You can learn more about how to do it in the next post. The post contains an example of the calculation and the principles by which taxation takes place.

If you need help filling out or have difficult questions. Which require individual consideration, you can ask our mortgage lawyer in a special form.

Today you learned what documents for a tax refund for a mortgage must be submitted to the IFTS. We are waiting for your questions in the comments and we will be grateful for the evaluation of the article.

Documents for obtaining a property tax deduction:

1. 3-NDFL (declaration).
2. 2-NDFL (certificate of income).
3. The passport.
4. Confirming the right to deduct certificates, checks, payments, certificates.
5. Return application.

But there are specifics for each type of deduction.

Personal income tax is a special type of fiscal obligation that is levied on all working citizens without exception (we are talking about officially working Russians). Also, personal income tax is calculated from all types of income and remuneration not related to labor activity: from dividends, from rent, from the sale of property, and so on.

The personal income tax rate in 2020 is 13% - a rather tangible figure for small Russian salaries. To improve the material well-being of citizens, legislators have provided a number of benefits that can significantly reduce the amount of taxes. Read about all types of fiscal benefits in a special article. Let's briefly say: the essence is that a person, under certain circumstances, is returned a part of the income tax paid by him. That is, it is the right of taxpayers to reduce the amount of tax liabilities to the state. To reduce the amount of taxes, citizens need to confirm their right to the benefit documented.

The provision of such benefits is exclusively declarative in nature: in order to reduce the amount of personal income tax withheld, or to receive its return, you will have to submit an application. This does not happen automatically.

In addition to a written application, you will have to collect the necessary documents for a tax deduction. Depending on the category of benefits, what documents are needed to file a 3-NDFL declaration for a tax deduction in 2020 has its own characteristics.

General list of documents for tax deduction

There are several types of tax deductions. For each of them, a separate list of documents should be collected:

1. Tax refund application.
2. Declaration 3-NDFL.
3. Help 2-NDFL.
4. Documents confirming the right to the benefit.
5. Copy of TIN and copy of passport.

Let's consider separately each document and the list of references necessary for it.

Statement

It will be needed in any case, it is submitted either to the employer or to the Federal Tax Service (it depends on where to receive this or that type of tax refund).

There are 2 application options:

1. In free form - it is written if you get it from the employer.
2. According to the unified form KND 1112518 - to be obtained through the Federal Tax Service of the Russian Federation.

Do not confuse the application with the 3-NDFL declaration, these are different documents.

Declaration 3-NDFL

It is required for all types, except for the standard ones (for yourself and for children), that is, to receive deductions:

1. Social (treatment and education, charity).
2. Property (purchase or sale of housing).
3. Professional.

Documents for social deduction (treatment, education, charity, pensions)

Social tax deductions are aimed at reimbursement of a part of personal income tax paid to the budget for specific types of expenses. The benefit is provided if a citizen has spent on treatment, education, charity, or directed part of his income to the formation of a future pension (state and non-state).

Depending on the type of social expenses, it is determined what documents are needed for a tax deduction:

Type of social spending	Documentation
	General	By type
For treatment and purchase of medicines	Form declaration. Form help.	contract for the provision of medical services; medical prescriptions; copies of receipts, checks; medical institution license; certificate of the cost of medical services provided.
For education		contract for the provision of educational services; certificate of enrollment and (or) training; receipts and checks for payment; license and accreditation of an educational organization.
For charity		agreement on donation, provision of charitable assistance; receipts, checks and payments for the transfer of charity.
For the formation of the funded part of the pension		a certificate from the employer on the amounts withheld from the employee's salary in favor of additional insurance contributions to the Pension Fund for the funded part of the pension; copies of payments, checks and receipts confirming the fact of payment.
For the formation of a non-state pension in the NPF		agreement with NPF; copies of payment orders, checks, expense receipts.

For personal income tax refund, submit documents to the IFTS or send them electronic copies through the taxpayer's personal account or.

Home purchase documents

If a Russian has acquired a new home, then he is entitled to a property tax deduction. The maximum amount is 2,000,000 rubles. They will return 13% of this amount (260,000 rubles). This rule also applies to the construction of residential buildings.

You can also get a deduction of 3,000,000 rubles for payment mortgage loan to buy a home. If housing was bought with a mortgage, then count on 390,000 rubles for personal income tax reimbursement.

Read more about the terms of provision in a special selection: and.

Here complete list What documents are needed to receive a property deduction in 2020, you will have to prepare:

1. Declaration in the form of 3-NDFL.
2. Certificate of income (Form 2-NDFL).
3. Contract for the sale of residential space.
4. Mortgage agreement.
5. Certificate of registration of ownership of new housing.
6. Copies of bills for paying for the purchase of housing or mortgage interest.
7. Marriage certificate (with).

Submit a package of papers to the Federal Tax Service or by contacting your employer.

How to apply

To receive a tax deduction, you must submit all the necessary documents to the IFTS in one of the ways of your choice:

1. Personally. Take all originals with you. required documents and their copies.
2. Through a representative. To visit the inspection, take your passport and power of attorney to represent your interests.
3. By registered mail with notification and description of attachments. Submit certified copies of all documents. On each copy, put a signature with a transcript, the date and the inscription "Copy is correct." The inventory of attachments will not allow any papers to get lost, and the notification will show when the shipment was delivered to the tax office.
4. Through the Internet. In this case, use the State Services portal or the official website of the Federal Tax Service. To do this, you will need a confirmed registration on the services. Documents submitted electronically will be required to submit documents electronically. That is, all papers will have to be scanned or photographed very clearly.

How documents will be submitted for a tax deduction, for example, for the purchase of an apartment or a share in it, each person decides for himself. The most used option is still a personal appeal to the IFTS. In this case, you can immediately personally resolve all the issues that have arisen.

When will the money be returned

First, all documents submitted to the tax office are checked (they conduct a desk audit on them). This procedure takes 3 months. After they have passed the test and a positive decision has been received, the money is returned within the next month. Funds are transferred to the bank account indicated in the application.

This option is valid if you want to receive a deduction for the entire amount at once. But it is allowed to submit papers to the tax office only next year.

There is another option - to get it from the employer.

In this case, the application and notification from the tax office that you are entitled to a deduction are submitted to the manager at the place of official work. After receiving the documents, the employer will not withhold personal income tax from your salary until such time as he pays the entire amount of the deduction.

In the second case, do not wait until the end of the calendar year to submit papers. But it is complicated by the fact that the IFTS will have to visit 2 times: to submit a package of documents and to pick up a notification of a positive decision. In this case, the tax inspectorate is given only one month to make a decision.

What years do you get a deduction in 2020

Let's clarify some points:

1. The right arises from the year of registration of ownership. For example, with equity participation in construction, the ownership of real estate arises after the signing of a contract for participation in construction.
2. The right is reserved even if the apartment has already been sold to another person.
3. The deduction is issued for a maximum of three previous years.
4. It is received only for the past years. That is, in 2020 it is impossible to return money for the treatment completed in the same year. But this applies only to funds returned directly through the tax.
5. Pensioners have the right to issue it for the previous four years.

From all of the above, we conclude that officially working citizens can exercise the right to a property deduction for 2017, 2017 and 2019, and pensioners - for the previous four years - 2016, 2017, 2017, 2019.