Personal income tax is paid by taxpayers on all types of income. But the legislation of the Russian Federation also grants the right to certain categories of citizens to receive a standard tax deduction.

The law states that if a taxpayer is entitled to several standard tax deductions at the same time, he is granted one maximum of these deductions. In this case, for example, the deduction for children is maintained regardless of the granting of other standard tax deductions.

Standard tax deduction per taxpayer

This standard tax deduction is provided to certain categories of citizens in relation to income subject to personal income tax at a rate of 13% (excluding income from equity participation in organizations).

In addition, you must have the status of a tax resident. As a general rule, persons who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months are recognized as such (paragraph 2 of article 207, paragraph 3 of article 210, paragraphs 1, 2 of paragraph 1 of article 218, paragraph 1 article 224 of the Tax Code of the Russian Federation).

Persons eligible for the standard tax deduction

Citizens entitled to a standard tax deduction include, in particular (clauses 1, 2, clause 1, article 218 of the Tax Code of the Russian Federation):

• participants of the Great Patriotic War;
• disabled since childhood, disabled people of groups I and II;
• citizens who have received or suffered diseases associated with radiation exposure caused by the consequences of radiation accidents at nuclear facilities;
• parents and spouses of servicemen who died as a result of injury, concussion or injury received by them while defending the USSR and the Russian Federation.

The amount of the standard tax deduction

The amount of such a deduction is 500 or 3,000 rubles. for each month of the calendar year, depending on which category of citizens the individual belongs to.

If an individual is entitled to a deduction for several reasons, then only the largest of them is granted (Article 216, Clause 2, Article 218 of the Tax Code of the Russian Federation).

Standard child tax deductions

This standard tax deduction is granted until the month in which the taxpayer's income, taxed at a rate of 13% and calculated on an accrual basis from the beginning of the year, exceeded 350,000 rubles. The deduction is canceled from the month when the income exceeded this amount.

In this case, the deductions are:

• 1400 rubles for the first child;
• 1400 rubles for the second child;
• 3,000 rubles for the third and each subsequent child;
• 12,000 rubles to parents and adoptive parents (6,000 rubles - if they are guardians and trustees) - for each disabled child under 18, or a full-time student, graduate student, intern, intern, student under the age of 24, if he is disabled person of I or II group.

Note: If the spouses, in addition to a common child, have a child from early marriages, then their common child is considered the third.

Now let's say that you, as a taxpayer, want this tax credit for your child(ren).

Size of standard tax deductions

The amount of the deduction depends on which account of the child it is provided for (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

The birth order of children is determined by date of birth. This also takes into account those children for whom the deduction is not provided, for example, because the child is 18 years old and does not study full-time.

The amount of the deduction for a disabled child depends on the person to whom the deduction is granted, and is added to the deduction depending on the order in which the child was born.

Thus, it is provided for each child in an amount that depends on the number of children in the family, namely:

• 1 400 rub. - for the first child;
• 1 400 rub. - for the second child;
• 3 000 rub. for the third and every subsequent child.
• 12 000 rub. - for a disabled child for a parent, spouse of a parent, adoptive parent and 6,000 rubles. for the guardian, trustee, foster parent, spouse (wife) of the foster parent, regardless of the order of birth of such a child.

Double standard tax deduction

A double deduction for a child is provided (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation):

• single parent (including adoptive parent), adoptive parent, guardian, custodian;
• parent (including the adoptive parent) when the second adoptive parent refused the deduction.

Restrictions on granting a standard tax deduction

When providing a deduction, the following are taken into account (paragraphs 11, 16, 17, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation):

1. Parent's income: the deduction is provided monthly until the parent's income (salary), calculated from the beginning of the year, reaches 350,000 rubles. From the month in which the income exceeds this amount, the deduction is not provided.
2. Age of the child: as a general rule, you can receive a deduction for children under the age of 18, inclusive. However, the deduction period is extended until the child reaches the age of 24 if he is a full-time student, student, graduate student, resident or intern.

A tax agent organization has paid a taxpayer who is tax resident RF, the following incomes:

• salary of 40,000 rubles. in the following months January-July and October-December;
• in August: salary - 25,000 rubles. and temporary disability allowance - 5,000 rubles;
• in September: salary - 5,000 rubles, vacation payments - 25,000 rubles.

The employee is entitled to standard tax deductions for two children in the amount of 1400 rubles. for the first child and 1400 rubles. - for the second child.

Starting from the month in which the specified income exceeded 350,000 rubles, the tax deduction is not applied (in our example, standard tax deductions are applied until September inclusive).

Thus, the employee for 2017 will receive a standard deduction for the first child in the amount of 12,600 rubles. (1400 rubles x 9 months) and for the second - 12 600 rubles. (1400 rubles x 8 months).

The total amount of income for the year will be 460,000 rubles. (40,000 rubles x 10 months + 25,000 + 5,000 + 5,000 + 25,000).

The tax base is 434,800 rubles. (460,000 - 12,600 - 12,600).

The amount of tax calculated will be 56,524 rubles. (434,800 rubles x 13%).

Procedure for obtaining a standard tax deduction

Note: This standard tax deduction is available to taxpayers who support a child(ren).

1. As a taxpayer, you must apply for the standard child tax credit(s) in your employer's name.

2. It is also necessary to prepare copies of documents confirming your right to receive a deduction for a child (children), namely:

• certificate of birth or adoption (adoption) of a child;
• certificate of the child's disability (if the child is disabled);
• a certificate from an educational institution stating that the child is a full-time student (if the child is a student);
• document on registration of marriage between parents (passport or marriage registration certificate).

3. If you are a single parent (single foster parent), you will also need to prepare an additional copy of one of the following documents certifying that you are a single parent:

• death certificate of the other parent;

- an extract from the court decision on the recognition of the second parent as missing;

certificate of the birth of a child, compiled from the words of the mother at her request (in form No. 25, approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274);

a document certifying that the parent is not married (passport).

4. If you are a guardian or guardian, you will also need an additional copy of one of the documents on guardianship or guardianship of a child, namely:

• decision of the body of guardianship and guardianship or an extract from the decision (decree) of the said body on the establishment of guardianship (guardianship) over the child;
• an agreement on the implementation of guardianship or guardianship;
• an agreement on the implementation of guardianship over a minor citizen;
• foster family contract.

5. After collecting all the documents, you need to contact your employer with an application for a standard child tax credit (children) and copies of the documents you collected.

To correctly determine the amount of the deduction, you need to line up the order of children according to their dates of birth. The first born child must be the eldest child, whether or not a deduction is granted.

Note: If you, as a taxpayer, work for more than one employer at the same time, you can only claim the deduction from one employer of your choice.

Example of calculating the amount of the standard tax deduction for children

Example #1

Egorova N.V. There are four children aged 16, 14, 7 and 5 years old. Monthly income (salary) Egorova N.V. is 40,000 rubles. Egorova N.V. filed a written application in the name of her employer for a standard tax deduction for all children: for the maintenance of the first and second child - 1,400 rubles each, the third and fourth - 3,000 rubles a month.

As a result, the total tax deduction amounted to 8,800 rubles per month.

Every month from January to July, the employer will count on his employee Egorova N.V. Personal income tax from the amount of 31,200 rubles received from the difference in taxable income at a rate of 13% in the amount of 40,000 rubles and the amount of a tax deduction in the amount of 8,800 rubles:

• Personal income tax \u003d (40,000 rubles - 8,800 rubles) x 13% \u003d 4,056 rubles.

Thus it is on the hands of Egorov H.The. in total will receive 35,944 rubles.

If Egorova N.V. did not apply for a standard tax deduction and did not receive it, then the employer would calculate personal income tax as follows:

personal income tax = 40,000 rubles. x 13% \u003d 5,200 rubles, income for deduction of personal income tax amounted to 34,800 rubles.

Note: If you are the only parent of a child, the amount of the deduction is doubled. At the same time, the fact that the parents are divorced and the alimony is not paid does not mean that the child does not have a second parent and is not a basis for receiving a double tax deduction.

Example #2

Suppose an employee with 4 children (15, 13, 7 and 3 years old) has an income of 33 thousand rubles per month. She wrote an application for deductions for all the kids.

According to the law, the calculation of standard tax deductions will be as follows:

• 1,400 + 1,400 + 3,000 + 3,000 = 8,800 rubles per month.

This amount of the standard tax deduction will be deducted from the accrued salary on a monthly basis. The remainder will be taxed. The accountant subtracts the standard tax deductions and receives the tax amount:

• (33,000 - 8,800) * 13% = 3,146 rubles.

Given the provision of standard tax benefits, a woman will be paid:

• 33,000 - 3,146 \u003d 29,854 rubles.

If the employee had not written an application for benefits, her personal income tax amounted to:

• 33,000 * 13% = 4,290 rubles.

That is, her monthly savings amounted to 4,290 - 3,146 = 1,144 rubles

Example #3

Example #4

The employee has children: disabled - 15 years old, 12 years old. The monthly salary is 26 thousand rubles. The amount of due deductions is:

• 12,000 + 1,400 = 13,400 rubles
• Personal income tax \u003d (26,000 - 13,400) * 13% \u003d 1,638 rubles.
• Salary \u003d 26,000 - 1,638 \u003d 24,362 rubles.

Example 4. A single mother has one daughter 5 years old. Her monthly income is 17 thousand rubles.

The deduction is:

• 1,400 * 2 = 2,800 rubles - double.
• Personal income tax \u003d (17,000 - 2,800) * 13% \u003d 1,846 rubles.
• W / n \u003d 17,000 - 1,846 \u003d 15,154 rubles.

Example #5

The employee is a participant in nuclear weapons testing. He is entitled to a deduction of 3,000 rubles. Monthly salary accrued 23 thousand rubles.

• Personal income tax \u003d (23,000 - 3,000) * 13% \u003d 2,600 rubles.
• Salary \u003d 23,000 - 2,600 \u003d 20,400 rubles.

These examples describe various situations in detail. Having carefully studied them, you can independently calculate the amount of tax deduction received.

The procedure for your actions when receiving a standard tax deduction if you did not receive it through your employer or it was less than specified in the law.

In this case, you are entitled to receive a standard tax deduction when filing tax return for personal income tax tax authority at the end of the year at their place of residence.

In doing so, you need:

1. Fill out a tax return (form 3-NDFL) at the end of the year.
2. Get a certificate from the accounting department at your place of work on the amounts of taxes accrued and withheld for the corresponding year in the form 2-NDFL.
3. Prepare copies of documents confirming your right to receive a deduction for a child (children).
4. Submit to the tax authority at the place of residence a completed tax return with an application for a standard tax deduction and copies of documents confirming your right to receive a standard tax deduction. If the amount of tax to be refunded from the budget is calculated in the submitted tax return, you need to submit an application for a tax refund to the tax authority (together with the tax return, or at the end of an in-house tax audit).

The amount of overpaid tax is refunded upon your application within one month from the date you submitted your application to the tax authority, but not earlier than the end of the in-house tax audit (clause 6, article 78 of the Tax Code of the Russian Federation).

Remember that when submitting copies of documents confirming the right to a standard tax deduction to the tax authority, you need to have their originals with you for verification by the tax inspector.

Standard tax deductions is devoted . In accordance with paragraph 1 of this norm, taxpayers - individuals whose income is subject to personal income tax at the rate established by paragraph 1 of article 224 of the Tax Code of the Russian Federation (13%), are entitled to receive a deduction for this tax. If there is no taxable income, then you should not count on the deduction (for example, pensioners who receive only a pension (clause 2, article 217 of the Tax Code of the Russian Federation)).

The taxpayers are usually workers. They can also be performers under a civil law contract.

Note!
Non-residents of the Russian Federation cannot take advantage of personal income tax deductions, since the tax rate on their income is not set by clause 1 of article 224 of the Tax Code of the Russian Federation. Therefore, even if the income of a non-resident of the Russian Federation is taxed at a rate of 13%, he cannot reduce it by standard deductions (letter of the Federal Tax Service of Russia dated October 22, 2012 No. AS-3-3 / [email protected]). In particular, this applies (clause 3 of article 224 of the Tax Code of the Russian Federation):
- highly qualified specialists;
- crew members of ships flying the state flag of the Russian Federation;
- others

There are two types:

1. deduction for the taxpayer, i.e. for yourself;

In this consultation, we will consider the first type of deduction in detail.

Standard tax deduction per employee in 2016

It is provided to an individual if he belongs to a certain category of taxpayers. The employee is entitled to a deduction in the amount of:

3 000 rub. if is (clause 1 clause 1):

• invalid of the Great Patriotic War;
• participant in the liquidation of the Chernobyl accident;

500 rub., if is (pp.2 p.1):

• hero Soviet Union or the Russian Federation, holder of the Order of Glory of three degrees;
• participant in the Second World War;
• a disabled person since childhood, or a disabled person of group I or II;

For those who don't know!
Standard tax deduction in the amount of 400 rubles, which was used by the vast majority of working Russians, was canceled from January 1, 2012 on the basis of paragraphs. "a" paragraph 8 of article 1 and paragraph 1 of article 5 of the Federal Law of November 21, 2011 No. 330-FZ (paragraph 3 of paragraph 1).

Right to standard tax deduction per employee is not limited to any of its maximum size or the maximum amount of income received (as opposed to the same "children's" deductions).

Consider rules for granting a standard tax deduction "for yourself".

1. The deduction is provided by the withholding agent(item 3).

Typically, this is the employer.

At the same time, if a citizen receives income from several tax agents(for example, an employee works simultaneously for two or more employers), then he can declare a deduction only to one of them (any one to choose from).

By the way, tax code does not oblige the employer to check whether his employee receives the same deductions at another place of work. At the same time, he makes him responsible for the correct calculation and withholding of tax (letter of the Ministry of Finance of Russia dated July 15, 2016 No. 03-04-06 / 41390, letter of the Federal Tax Service of Russia dated November 17, 2008 No. 3-5-04 / [email protected]). Therefore, in order to protect yourself from mistakes and claims from the inspectors, it is better to ask the employee for a certificate from other places of work stating that he does not receive personal income tax deductions there. Although, once again we pay attention, the employer is not obliged to do this.

If the subordinate did not receive his deduction at work (did not declare it or did not submit supporting documents) or received it in a smaller amount, then at the end of the year he can apply to the IFTS at the place of residence with a 3-NDFL declaration for recalculation (clause 4).

2. The deduction is provided for each month of the tax period(pp.1 and pp.2 p.1).

Even if in some months within the calendar year the employee had no taxable income.

The courts also agree with this approach (see Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 14, 2009 No. 4431/09, the Federal Antimonopoly Service of the Moscow District of January 24, 2011 No. KA-A40 / 16982-10, etc.) and financiers (see. letters of the Ministry of Finance of Russia: No. 03-04-06/53186 dated October 22, 2014 (p. 2), No. 03-04-06/8-207 dated July 23, 2012, No. 03- dated July 21, 2011 04-06/8-175 and others).

That is, for "unprofitable" periods, tax deductions accumulate. And as soon as income appears, the personal income tax base decreases by these deductions.

Note!
Unused standard tax credits can only be accumulated within a calendar year. They do not carry over to the future.

If at the end of the year, due to the transfer of deductions, the employee has an overpayment on personal income tax, then he can return it by contacting the IFTS on his own.

If, by the end of the year, the payment of taxable income to the employee has not been resumed, then he loses the right to deductions for personal income tax for “unprofitable” months. This opinion is shared by the Ministry of Finance of Russia (letters: dated October 22, 2014 No. 03-04-06 / 53186 (p. 2), dated May 6, 2013 No. 03-04-06 / 15669, etc.).

3. The deduction is given to the one that is larger in size(i.e., 3,000 rubles), if the employee claims both personal deductions, and 500 rubles. and 3,000 rubles. (paragraph 1, clause 2).

Notice!
"Children's" deductions are provided regardless of the provision of other tax deductions (paragraph 2, clause 2).

In other words, if an employee claims a deduction for both himself and the child, then the employer must provide both.

Documents to confirm the right to a standard tax deduction for an employee

1. ;
2. documents confirming the right to a deduction, for example,
- a copy of the certificate of medical and social expertise;
- a copy of the certificate of the Hero of the USSR, RF;
- a copy of the certificate of the participant, veteran of the Great Patriotic War;
- others

The employee must remember!
Without these documents, he will not receive a deduction from the employer.

Standard tax deduction per employee in 2017

In 2017 dimensions standard tax deductions, as well as the order of their provision will not change. Like in 2016 the employee, if there are grounds, is entitled to receive a monthly deduction:

• 3 000 rub. (clause 1 clause 1);
• 500 rub. (clause 2 clause 1).

At the same time, the right to deduct remains with an individual, regardless of the amount of income received by him in the calendar year.

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The standard deduction is the amount that is not subject to personal income tax. In other words, the state allows not to pay personal income tax on the income received or returns the tax already withheld.

You can receive a standard deduction for yourself or for children. A complete list of those who can receive a deduction for themselves is indicated in the tax code. For example, disabled people from childhood, Chernobyl survivors, participants in the Second World War, parents and spouses of dead servicemen have the right to a deduction.

Sizes of standard deductions

The size of the standard tax deduction varies depending on the category of the taxpayer.

"Chernobyl victims" and citizens affected by the accident at the Mayak plant, who participated in the testing of nuclear weapons and the elimination of radiation accidents, military personnel, war invalids and some other categories of people are entitled to a standard deduction of 3 thousand rubles for each month of the calendar year.

Heroes of the USSR and the Russian Federation, military personnel and members of their families, invalids of childhood and war, and some other categories of persons are entitled to a standard deduction of 500 rubles for each month of the calendar year.

Parents, including adoptive parents, guardians and trustees are entitled to a tax deduction for each child up to 18 or 24 years old, for disabled child 1 or 2 groups.

The amount of the deduction varies depending on the number of children and the composition of the family:

• for the first and second child to the parent, including the adoptive parent, guardian, trustee - 1400 R;
• for the third and each subsequent child - 3000 R;
• on the disabled child under 18 or disabled child up to 24 years of group 1 or 2, if he studies full-time, to the guardian, trustee and foster parent - 6000 R;
• for each disabled child under 18 or disabled child up to 24 years of group 1 or 2, if he studies full-time, to a parent or adoptive parent - 12,000 R.

The standard double deduction is due to the only parent or one of the parents, if the second one refused the deduction and received a certificate of this at work. If the parents are divorced, this does not entitle one of them to receive the standard double deduction by default, without the second declaring to waive the deduction.

A parent receives a tax deduction for a child until the month in which his total income exceeds 350 thousand rubles. With a salary of 40 thousand rubles a month, the parent will receive a deduction from January to August inclusive. With a salary of 70 thousand rubles a month - until May inclusive.

The deduction will be given until the child turns 18. If the child is studying full-time, then the deduction will be extended for the entire period of study, but maximum until the child turns 24 years old.

If you are entitled to a deduction on more than one basis, then the maximum deduction is granted. But at the same time, a deduction for children is always provided, regardless of whether you receive another deduction or not.

On the third disabled child you can get a deduction in the amount of 15 thousand rubles: 3 thousand rubles for the third child and 12 thousand rubles for disability.

Documents for obtaining a standard deduction

To deduct for yourself

1. A copy of the document confirming the right to payment: certificate of disability of group 1 or 2, certificate of a war veteran or other document, depending on the benefit.
2. An application for a deduction must be filled out on the spot.

To deduct for children you will need the following documents:

1. A copy of the birth or adoption certificate of the child or children.
2. A copy of the marriage registration certificate or passport page with a marriage mark.
3. Certificate of full-time education, if the child is a student.
4. Certificate of disability if the child is disabled.
5. Help 2-NDFL from the previous place of work, if you got a job not from the beginning of the year.

The single parent additionally submits documents confirming the right to a double standard deduction:

1. A copy of the death certificate of the other parent, an extract from the court decision declaring the parent dead or missing.
2. A copy of the passport page on marital status without a marriage mark.
3. Certificate in form No. 2, if the father is entered in the birth certificate of the child according to the mother. If there is a dash in the child's certificate in the column "father", such a certificate is not needed.

The adoptive parent or guardian collects the following documents:

1. Decree of the body of guardianship and guardianship.
2. An extract from the decision of the specified body on the establishment of guardianship (guardianship) over the child.
3. A copy of the agreement on guardianship or guardianship.
4. A copy of the foster family contract.

If you forgot to write an application for a deduction from your employer or wrote, but not for all children, you can return part of the tax paid. Write an application for a tax refund from the employer.

If you are not working, you can return the tax deduction. Contact your nearest tax office with the following documents:

1. Copies of documents confirming the right to a standard deduction.
2. Certificate in the form 2-NDFL from the place of work for the previous year.
3. Declaration in the form 3-NDFL, filled in on the spot.
4. Application to be filled out on the spot.

You can reduce the amount of personal income tax, which is levied on all earnings received in the territory of the Russian Federation, by receiving standard tax deductions. It is not difficult to do this, but the amount of money that they will save can be very significant.

How to get such a deduction, what is it equal to, and who can use it? Let's figure it out together.

Standard tax deductions are the amount of money by which the income of a working citizen is reduced, used in calculating the amount of a mandatory tax payment.

Many workers mistakenly believe that the amount of the standard tax credit is the same as the amount of money they can get their hands on. In fact, only 13% of the amount of the deduction is returned, which is quite logical, especially if you know how to calculate the amount of the return in practice.

Let's say the monthly income of an employee is 42,000 rubles. In this case, income tax will be equal to: 42,000 * 0.13 = 5,460 rubles.

However, a worker who has one child can take advantage of the deduction, by which the amount of earnings will be reduced: 42,000 - 1,400 = 40,600 rubles. The amount of the mandatory payment in this case will be 40,600 * 0.13 = 5,278 rubles.

We see that with a deduction equal to 1,400 rubles, the real amount of money that the worker could save was only 5,460 - 5,278 = 182 rubles. This is how much is deducted from the total amount of the monthly income tax.

Well, if this figure is multiplied by the number of months in which they received income? What if you have multiple children? Each such option for applying a tax benefit must be considered separately. However, in some cases, the savings from using standard deductions can be significant.

By the way, you can calculate the amount of benefits in another way. You can reach the same number if you find 13% of the amount of the deduction itself. For example, in our case, you can calculate like this: 1,400 * 13% = 182 rubles.

Standard tax deductions apply to the following payments:

• salary;
• remuneration under civil law agreements;
• other types of earnings subject to a 13 percent tax.

Types and sizes of standard deductions

The main difference between such deductions and other, “non-standard” ones (for example, property or social) is their independence from the expenses of the taxpayer. In the case of a citizen acquiring housing, he can issue, and when paying, etc. - social. The benefit in question can be received by any worker belonging to one of the categories established by law.

Until January 1, 2012, absolutely all working citizens (with a total income of less than 40,000 rubles) were provided with a monthly standard tax deduction of 400 rubles. When it was abolished, most workers began to pay income tax in full.

Categories of citizens who are granted standard tax deductions are established by the Tax Code (Article 218). To get the most complete and up-to-date information on who is eligible for the standard tax deduction, it is worth reading the contents of the document.

Deductions per employee

The list of persons who can receive such a benefit is quite voluminous, so we will not give it here. We only note that the largest amount of the benefit in this case is 3,000 rubles (for example, persons who have been negatively affected by the Chernobyl nuclear power plant are entitled to receive it), and the smallest is 500 rubles (such, for example, is the standard tax deduction for a disabled person of group 2).

Deductions for minors

Most often in practice, the standard tax deduction for a child is used, because there are much more mothers and fathers in our country than able-bodied citizens who can receive a personal benefit. Therefore, every accountant should know how to calculate the tax deduction for children.

Employees, in turn, will not be hindered by such knowledge either - a thorough check of the issued pay slip will prevent errors in the issuance of earned money.

Standard deductions for children are established by paragraph 4 of Art. 218 of the Tax Code of the Russian Federation:

• for the 1st and 2nd minor - 1,400 rubles each;
• for the 3rd and the rest - 3,000 rubles;
• for a minor or for a disabled person (with the exception of group III), if he is a full-time student (or graduate student, etc.) who has not reached the age of 24 - 12,000 rubles (6,000 rubles if a guardian is engaged in education, etc.).

Previously, it was impossible to use several deductions at the same time (for example, if a child has a disability and, at the same time, was born third in the family) it was impossible. The reason for this was the indication in the provision of the Letter of the Ministry of Finance of the Russian Federation of October 11, 2012 No. 03-04-05 / 8-1180. However, later, based on the decision Supreme Court it was decided that benefits for a disabled child should be added to the standard deductions, depending on what account he was born. This was written in the Letter of the Ministry of Finance of Russia dated March 20, 2017 No. 03-04-06 / 15803

Art. 218 of the Tax Code of the Russian Federation determines up to what age the child is provided compensation payments his parents. In general, the right to receive them disappears after reaching the age of majority (i.e. 18 years). The exception is adult children who are full-time students up to the age of 24.

For a single mother or a divorced father who single-handedly raises a child, a double benefit may be established (provided that the existing parent, on his own initiative, transferred the right to use it to the second parent).

The double standard child deduction for a single parent can only be applied when he does not have a legal husband or wife. From the next month after he changes his marital status, his spouse will have the right to apply a tax deduction for a child from a salary.

The benefit can be used until the total annual earnings of the worker reaches 350,000 rubles. The countdown starts in January and ends in December, that is, in the new calendar year that has come, income is reset to zero and starts to be calculated again.

Tax deductions for children upon dismissal of an employee are provided before the last salary is accrued - if there is no income, you should not count on receiving benefits.

You can see all this information about the use of child benefits more clearly in this video:

The procedure for calculating the amount of compensation for children

Calculate child allowance

We have already found out that income tax, if there are minor children, is reduced by a certain amount, the amount of which depends on the amount of the deduction established by law. In order to determine the exact amount of the benefit, you need to know how income tax is calculated if you have a child. Consider the methodology for applying the deduction to children using a simple example.

There are three minor children living in a family with two parents. The salary of the father is 41,000 rubles, the mother - 27,000 rubles. The total amount of benefits for each parent corresponds to: 1,400 + 1,400 + 3,000 = 5,800 rubles. This means that the father's monthly tax payment will be (41,000 - 5,800) * 0.13 = 4,576 rubles, and the mother's - (27,000 - 5,800) * 0.13 = 2,756 rubles.

Let's calculate the amount of compensation. To do this, we determine the amount of tax that would be withheld from taxpayers if they did not have children:

• father: 41,000 * 0.13 = 5,330 rubles;
• mother: 27,000 * 0.13 = 3,510 rubles.

Compensation will be:

• father: 5,330 - 4,576 = 754 rubles;
• mother: 3,510 - 2,756 = 754 rubles.

Despite the different salaries of the parents, the amount of compensation is the same. However, the father will no longer use the benefit after the amount of his earnings in the current year reaches the amount of 350,000 rubles. With an income of 41,000 rubles, this will happen by the ninth month of the reporting period, i.e. by September.

But the mother of children will be able to use her right until the end of the calendar year, since the limit established by law will not be exceeded - with earnings of 27,000 rubles, the total annual income will be only 324,000 rubles.

Thus, the total compensation for the year that the father can receive by making deductions for children will be 6,032 rubles; the amount of the benefit provided to the mother will be slightly higher and will amount to 9,048 rubles. In total, the family will save 15,080 rubles on taxes for the year. Agree, this is already a significant amount for a large family!

If the parents are divorced, the standard deduction will be provided to them in the same manner and amount, unless there is an official written refusal of one of the parents to receive it.

Deduction more income

Sometimes a non-standard situation arises: what to do if the amount of the deduction exceeds the amount of the taxpayer's income?

Sometimes the low wages of workers cause the amount of the deduction (especially if there are several reasons for receiving it, for example, if the family has not one, but at least three children, or if the parent receives a deduction doubled) exceeds the amount of income. How to proceed in this case?

The answer to this question lies in paragraph 3 of Art. 210 of the Tax Code of the Russian Federation, according to which the tax base is equal to zero, and the employee is exempted from the obligation to pay tax if the income is less than the standard tax deduction.

Consider the application of this rule in practice.

The salary of an employee of the enterprise is 17,000 rubles. In the reporting month, in accordance with the time sheet, there were 22 working days. However, the worker took leave without saving wages for 5 days, therefore, they actually worked for 17 days. At the same time, he is the parent of two minor children, one of whom is disabled.

Let's determine the amount of his actual earnings: 17,000 / 22 * ​​17 = 13,136 rubles. The amount of the tax deduction will be 1,400 + 12,000 = 13,400 rubles. We calculate the amount of income subject to taxation: 13,136 - 13,400 \u003d - 262 rubles. The resulting value is negative, which means that the tax amount for this month will be 0.

Terms and frequency of tax deductions

In accordance with Art. 218 of the Tax Code of the Russian Federation, standard tax deductions are provided to the taxpayer for each month of the year. The reason for reducing personal income tax for children is the statement of the parents, or the spouse of a single parent or adoptive parent, guardian, trustee, as well as a paper establishing the right to receive a tax deduction for children (for example, a birth certificate).

If work months are missed

Such personal income tax benefits are provided even if the employee received a salary for several months, and not the whole year. This is evidenced by the provisions of the Letter of the Ministry of Finance of the Russian Federation dated February 6, 2013 No. 03-04-06 / 8-36.

If, for example, a worker worked the period from January to July, took a vacation “at his own expense” in August, and went to work in September, in October he will receive a deduction not only for September, but also for August.

It turns out that if there was income, but its amount was less than the deduction amount, the balance is not transferred to the next month. If there was no income at all, then the deduction will be fully provided next month.

What if the decree

A different technique is used if the employee goes on maternity leave. Such an explanation is given in Letter No. 03-04-05/28141 dated June 11, 2014 of the Ministry of Finance of the Russian Federation.

For example, if a woman worked until April inclusive, and in May she went on maternity leave and brought the appropriate sick leave, for the period from May to July, as well as for subsequent months in which she will be on maternity leave, no deduction will be provided.

Here comes the baby

Another question arises - from what moment does the deduction for a child apply? This moment is regulated by paragraphs. 4 p. 1 art. 218 of the Tax Code of the Russian Federation.

For a newborn baby, the tax benefit begins to apply from the month in which he was born. If, for example, this happened in April, then it is to income starting from the 4th month that the standard tax deduction will be applied. At the same time, the total annual amount of the parent's earnings (up to the maximum limit of 350 thousand rubles) is calculated, as before: from the beginning of the year.

Persons raising an adopted child are entitled to benefits from the moment of his adoption.

Obviously, only the parent who works and has taxable income will receive the deduction, but the second parent (usually the mother) will be able to exercise his right only after going to work.

How to get a tax deduction through the Federal Tax Service

In most businesses, standard deductions for children and the employees they rely on are provided at work. To do this, at the beginning of each calendar year, write an application to the accounting department for the provision of such benefits. But there are situations when the employer for some reason does not do this.

If the worker has not received deductions for children, he can collect certificates for the return standard deduction per child through the tax office immediately after the end of the calendar year. This will require:

• prepare;
• request a 2-NDFL certificate from the employer;
• prepare copies of papers that give the right to receive compensation;
• draw up an appeal to the tax office, in which it is necessary to indicate the amount of the refund and the details of your account (you can ask for a sample from the employees of the Federal Tax Service or download it on the official website of the department at: www.nalog.ru/html/docs/zaiavlenie1.doc).

Documents are considered within 3 months from the date of application; then, within 1 month from the date of the decision on the application (if it turns out to be positive), the money will be credited to the applicant's account.

The greatest difficulty for taxpayers in the procedure for issuing a refund is the need to fill out a 3-NDFL declaration. Many citizens even seek help from specialists who, for a fee, provide the service of compiling a document. In fact, you can prepare it yourself, using the program developed by the specialists of the Federal Tax Service of Russia. You can download it on the official website of the department: www.nalog.ru/rn77/program//5961249/.

When entering data into the program, you must specify the type of deduction for which a declaration is being drawn up. In the event that a deduction is made for the payer himself, it is necessary to check the box “Calculate standard deductions from this source” in the “Source of payment” window.

If the document is required to receive a deduction for minors, in the window that opens, you need to put the appropriate mark and indicate their number. Codes of standard tax deductions are indicated directly in the program, you do not need to look for them yourself.

The calculation of the standard and social deductions provided to the worker is performed on sheet E1 of the 3-NDFL declaration. A sample of filling out this sheet is established by section XII of the Order of the Federal Tax Service of Russia “On approval of the tax return form ...” dated December 24, 2014 No. ММВ-7-11 / [email protected]

So, we found out what a standard tax deduction is, determined its main types, calculated how much income tax would be if there is a child, and also analyzed the procedure for obtaining compensation through the Federal Tax Service.

Now you can independently check the work of an accountant who calculates your earnings and withholds taxes. If for some reason you have not received the deduction due to you, you can apply to the tax service with an application for its payment without the direct participation of the employer.

If you need personal advice or assistance in filling out a 3-NDFL tax return, as well as sending it to the tax office through the “Taxpayer's Personal Account” service, feel free to go to the page with ours.

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 such a tax on personal income (), 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 for various needs, including the payment of child benefits, the salaries of doctors, teachers, policemen, 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 portion of the personal income tax you previously paid in connection with expenses incurred according to the categories defined by the tax code, which include, for example, expenses for the acquisition of residential property, education, treatment, purchase of 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

The essence of the standard deduction is 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 clause 2. Article 218 of the Tax Code of the Russian Federation)

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, its savings on 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). Full list 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).

Checkout social deduction for the listed services it is possible 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, secondary, additional education, short-term courses in any form (daytime, correspondence, evening, distance). 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 tax office I figured out this feint for a long time, 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 mortgage loan taken for the purchase of the above objects, as well as interest on the loan to refinance the 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. for 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 securities can be bought:

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 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

IN 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

It is more convenient to receive a deduction at the tax office at the place of registration 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 IFTS and receive the entire remaining amount of the personal income tax paid in the previous year 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. The maximum amount of social deduction is 120,000 rubles. At the end of 2017, Alexander D. exercised the right to return through the IFTS the balance of the income tax 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 agreement health insurance:

• 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 to receive 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 target 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 a desk audit of the 3-NDFL declaration. 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 desk audit documents for the deduction goes 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.

FAQ

- 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 the employer receives a notification from the IFTS that you have the right to a deduction.