Tax deductions: how to get a deduction for treatment, study, purchase of an apartment, child, what documents need to be completed

Documents for deduction for your own education Documents for deduction for your child’s education Documents for deduction for your brother or sister’s education How to certify documents for deduction for education When to submit documents for deduction for education

In order to receive a tax deduction for training, you must collect the correct and complete package of documents.

First, you need to fill out the 3-NDFL declaration. In addition, you will need payment documents to pay for training. The composition of the documents is formed depending on whose education you paid for: your own or a relative’s.

Quick registration and help from a tax expert!

Register

To help you understand all the nuances of the education tax deduction, we have created a video instruction. In it, we talked in detail about what a deduction for education is, who is entitled to it, and whether it is possible to get a tax refund for a child’s education.

So, how to calculate the tax deduction for education and how much personal income tax will be returned to your account - using examples and explanations from experts of the online service NDFLka.ru.

What is a tax deduction and why do you get it?

A tax deduction is a certain amount of income that is not subject to tax, or a refund of part of the personal income tax (PIT) already paid in connection with some expenses incurred. The types of these expenses are determined by the Tax Code of the Russian Federation. Any citizen of the Russian Federation or a foreign citizen can receive a tax deduction if he lives in Russia for more than 183 days a year and pays tax on the income received.

Example!

Let's say you earned 1 million rubles in a year. and 13% was paid in income taxes. In the same year, you spent 100 thousand on your child’s education at the university. These 100 thousand are deducted from income, and it turns out that you had to pay tax not 130 thousand, but 13% of 900 thousand, that is, 117 thousand. The overpayment amounted to 13 thousand rubles - so they will return it to you.

Is it possible to return income tax for training through an employer?

From 01/01/2016, an employer can provide a tax deduction for training, and do this before the end of the tax period. Amendments to paragraph 2 of Art. 219 of the Tax Code of the Russian Federation were adopted by law dated 04/06/2015 No. 85-FZ.

The procedure for returning income tax for studies in this way will be quite simple: the taxpayer will need to write a statement to the employer and support it with confirmation issued by the tax office. With this document, the tax authority certifies that the taxpayer has the right to receive a deduction.

Leading regions in terms of the number of tax deductions provided (thousands)

Moscow

Source: Federal Tax Service, data based on the results of 2021.

There are five types of personal income tax deductions:

• Standard (for children, veterans of the Great Patriotic War, disabled people, Chernobyl survivors, “Afghans”, Heroes of the USSR and Russia with state awards);
• Social (for charity, training, treatment, pension contributions to non-state pension funds, additional insurance contributions for funded pension);
• Property (sale, purchase, construction of housing, acquisition of land);
• Professional (for royalties, income of individual entrepreneurs, persons engaged in private practice);
• Investment (for the sale of securities).

It is permissible to claim a tax deduction for a specific year in several categories at the same time, for example, to receive it immediately for children, treatment, charity and sale of housing. You can apply for a deduction within three years after the tax period. That is, for example, in 2021 it will be possible to return money for 2021, 2017 and 2021.

Deduction for the purchase of an apartment: documents, procedure for obtaining

Required documents:

• Identity card (passport of a citizen of the Russian Federation). If the tax return is submitted electronically, then an electronic signature (it can be easily obtained in your personal account on the website nalog.ru);
• Tax return in form 3-NDFL. The declaration template and instructions for filling out are available on the Federal Tax Service website;
• Application for tax refund. It can be drawn up when submitting a declaration to the tax office or taken a sample from the Federal Tax Service website. At the time of writing the application, you must choose a convenient option for returning a tax deduction - a one-time payment for the entire year, monthly payments or a reduction in the tax base in the future.
• Papers confirming the purchase of housing or expenses associated with it. This could be a purchase and sale agreement, an act of acceptance and transfer of premises, a loan agreement, a bank receipt, a check, a receipt;
• Papers confirming ownership of the purchased apartment. This could be an extract from the Unified State Register or a certificate of ownership;
• A document confirming the payment of personal income tax for the previous year (certificate in form 2-NDFL, it is obtained from the accounting department of your organization);
• Details certified by the bank to which your income tax refund will be transferred.

Important!

When submitting copies of papers confirming the right to deduction to the tax authority, you must have their originals with you for verification. Half of all problems when receiving money are due to the fact that the consumer does not have any documents.

When purchasing real estate, the tax base for deduction is limited to 2 million rubles. Thus, the tax benefit is 260 thousand rubles. Every citizen has the right to a benefit of up to 2 million rubles. just one time.

If it was fully used when purchasing the first property, then the benefit will not be provided when purchasing a second property.

If the apartment was purchased at the expense of the employer, maternity capital or the budget, then the deduction cannot be taken.

Property deductions can be used to pay off interest on a mortgage loan. In this case, the deduction limit increases from 260 thousand to 390 thousand rubles.

The deduction includes not only the purchase or construction itself, but also the finishing of the apartment, laying communications and developing the project.

Limitation periods and restrictions

The maximum period for submitting documents for deduction is three years. Only the taxpayer's personal funds should be used to pay for training (maternity capital or employer money spent on training do not give the right to a deduction).

The maximum amount of expenses for personal training from which the state returns personal income tax is 120,000 rubles. in year. That is, you can receive up to 15,600 rubles for your training. in year. But no more than you paid in income taxes for the year.

If you paid the entire amount at once for a course that lasts several years, then you can only claim a deduction in the year of payment. The state provides the taxpayer with a deduction for the income of the tax period in which the taxpayer actually paid for the education. If the deduction cannot be used in full in one tax period, the balance is not carried forward to the next tax period.

How to calculate your education tax deduction:

An example of calculating a tax deduction from the Federal Tax Service website

If you also plan to receive deductions for treatment (except for expensive ones), payment of contributions to the funded part of a labor pension, voluntary pension insurance and non-state pension provision, as well as undergoing an independent assessment of your qualifications, then the deduction for training will be considered in conjunction with them.

How the volume of tax deductions received in Russia grew (billion rubles)

Russian tax legislation provides two ways to obtain a tax deduction:

• through the tax office;
• through the employer.

First way

involves the return of tax paid in the past to the person’s bank account.

In the second option

the tax deduction is repaid by canceling income tax deductions from the employee’s salary. Which one is more convenient is up to you to decide.

Procedure:

1. Fill out a tax return (form 3-NDFL).
2. Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the year in form 2-NDFL.
3. Collect copies of papers confirming the right to housing (see above).
4. Collect copies of payment documents (see above).
5. When purchasing an apartment in joint ownership, collect copies of the marriage certificate and a written statement about the agreement of the parties involved in the transaction on the distribution of the amount of the deduction between the spouses. The deduction distribution agreement does not need to be notarized.
6. Submit a completed tax return with copies of all documents to the tax authority at your place of residence. The tax office will let you fill out an application (request two copies, one will be left for you) and send the documents for a three-month audit. It is convenient to monitor the result in your personal account on the Federal Tax Service website - information about overpayment of tax will appear there. After this, you can wait for the money to arrive in your account - no more than a month.

What if the year has ended and the deduction has not been fully used?

It is possible that you applied to your employer for a deduction, but did not manage to fully use the deduction before the end of the calendar year. In this case, at the end of the calendar year, you can contact the tax authority (by filing a 3-NDFL declaration) and return the lost part of the deduction from taxes withheld from you before submitting the notice to the employer.

Example: In October 2021, Ivanov E.E. paid for university education in the amount of 100,000 rubles. His salary is 20,000 rubles/month. He immediately applied with the prepared package of documents to the tax authority for the Notification and, having received it in November, took it to the employer.

In November and December, Ivanov received his salary without tax withholding. At the beginning of 2021, he applied to the tax authority with a 3-NDFL declaration to return the remaining deduction amount and returned 13% x (100,000 - 2 x 20,000) = 7,800 rubles.

Deduction for treatment: documents, procedure

General list of required documents:

• Copy of Russian passport;
• Tax return in form 3-NDFL (to be completed by the taxpayer);
• Certificate of income from the main place of work (form 2-NDFL), certificates of part-time income (if any, issued by employers);
• An application to the Federal Tax Service with details (on bank letterhead with a stamp) to which the tax will be refunded.

When treated in a hospital or clinic:

• Agreement with a medical institution (there must be an exact amount paid for treatment) - original and copy;
• A certificate from the hospital/clinic/medical center confirming payment under the contract (must contain the patient’s medical card number and TIN, as well as the treatment category code: “1” - ordinary, “2” - expensive);
• A copy of the medical institution's license.

When purchasing medications:

• The original prescription with the stamp “For tax authorities”, issued by a doctor or the administration of a medical institution;
• Checks, receipts, payment orders confirming payment for drugs;
• If a patient purchased expensive medications necessary for treatment because they were not available at the medical institution, a certificate about this must be drawn up from the administration of the medical organization.

When concluding a voluntary health insurance agreement by an individual:

• A copy of the voluntary insurance agreement;
• A copy of the insurance company's license;
• Receipt for payment of insurance premium.

Procedure (when contacting an employer):

1. Write an application to receive a notification from the tax authority about the right to a social deduction.
2. Prepare copies of papers confirming the right to deduction (see above).
3. Submit an application to the tax authority at your place of residence for notification of the right to a social deduction.
4. After 30 days, obtain a notification from the tax authority about the right to a social deduction.
5. Submit a notice issued by the tax authorities to the employer; it will become the basis for non-withholding of personal income tax from the amount of paid income until the end of the year.

Child deduction: documents, procedure

To receive a “children’s” deduction, it is not necessary to go to the tax office. It is enough to contact the accounting department at your place of work with a corresponding application. The simple procedure makes this deduction the most popular among the population. Usually the employer is asked to apply for this deduction from the beginning of the year, but you can also claim it retroactively through the Federal Tax Service.

The deduction for a child (children) is provided up to 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 thousand rubles. The deduction is canceled from the month when the employee’s income exceeds this amount.

For the first and second child, a deduction of 1,400 rubles is allowed; for the third and each subsequent child - 3,000 rubles. For each disabled child under 18 years of age, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II - 12,000 rubles. parents and adoptive parents (RUB 6,000 for guardians and trustees).

General list of required documents:

• A written application addressed to your employer requesting a tax deduction for the child(ren);
• Birth certificate of the child (or children). This also applies to adopted children; here you need a copy of the adoption certificate;
• Certificates of child disability, if the child is one;
• Certificates from the child’s place of education (subject to receiving a deduction for a child over 18 years of age studying full-time at an educational institution);
• Marriage certificate.

Procedure:

1. Write an application for a standard tax deduction for a child (children) addressed to the employer.
2. Prepare copies of papers (see above).
3. If the employee is the only parent, the kit must be supplemented with a copy of a document confirming this fact (perhaps the death certificate of the second parent).
4. If the employee is a guardian or trustee, the kit must be supplemented with a copy of the document on guardianship or trusteeship.
5. Contact your employer with an application for a standard tax deduction and copies of all papers.

Important!

If the taxpayer has several employers, he will have to choose. If there is only one parent, he is entitled to double the deduction. One of the spouses can also receive a double amount if the other refuses the deduction in writing. However, if the second spouse simply does not have taxable income, and therefore no right to deduction, then the first spouse cannot count on double the amount.

Deduction for training: documents, procedure

The standard package for applying for a tax deduction for education includes:

• Copy of Russian passport;
• Tax return in form 3-NDFL;
• A certificate of income for all places of work in the reporting year where the employer paid income tax for you (form 2-NDFL) is issued by the accounting department of the organization where you worked;
• A copy of the agreement with the educational institution addressed to the payer;
• A copy of the license of the educational organization, certified by its seal (if there is information about the license in the contract, this copy does not need to be attached);
• Copies of receipts, checks or other payments confirming payment for educational services;
• An application to the Federal Tax Service with a request to return the tax amount and details where it should be transferred.

Procedure:

1. Fill out a tax return (form 3-NDFL) at the end of the year in which tuition was paid.
2. Obtain a certificate from the accounting department at your place of work about the amounts of accrued and withheld taxes for the year in form 2-NDFL.
3. Prepare a copy of the agreement with the educational institution for the provision of educational services, which specifies the details of the license to carry out educational activities. If the cost of training increases, a copy of the document confirming the increase in cost, for example, an additional agreement to the contract.
4. Prepare copies of payment receipts confirming funds paid for training (cash register receipts, cash receipt orders, payment orders).
5. Submit a completed tax return with copies of all collected papers to the tax authority at your place of residence.

Important!

The deduction is due only when paying for full-time education. You will be able to reimburse expenses for your education, the education of your children, including those under your care, as well as brothers and sisters. But for grandchildren, nephews, spouses - it’s impossible.

Evgeny Kozichev

How to fill out the 2021 tax refund return for educational services?

The instructions below will be useful to those citizens who decide to fill out 3-NDFL on their own. This process is simple and takes no more than 10 minutes.

There are many sheets in the declaration, but to return personal income tax on training costs, the following must be filled out:

• title;
• the first section and its appendix with a statement;
• second section;
• Annex 1;
• appendix 5.

First of all, it is recommended to indicate the annual salary in the first application and show the amount of income tax paid for 2021. It will limit the amount to be refunded.

Next, you can indicate the costs of education - no more than 120,000 for yourself, no more than 50,000 for each child. The data is filled out in Appendix 5. If there were expenses for treatment or medications, they must be shown on the same page.

Next, the personal income tax for return is calculated in section 2, the amount is transferred to section 1 and a statement is prepared in the appendix to the first section.

Instructions for filling

The title page is a mandatory page for everyone, which reflects the taxpayer’s details, as well as data about the declaration itself. You need to fill it out in the following order:

• write the TIN at the top;
• indicate page number 001;
• adjustment - 0;
• period - 34;
• year - 2020;
• Federal Tax Service code—number of the tax office at the taxpayer’s address;
• country code - 643;
• taxpayer category - 760;
• Full name from passport;
• birth data from passport;
• passport details;
• status - 1 for residents of the Russian Federation;
• telephone for communication;
• number of completed 3-NDFL sheets;
• number of pages of attached documents;
• confirmation of authenticity - 1 for personal submission by the taxpayer, 2 for transmission through a proxy.

An example of filling out the title page can be seen in the example below.

The table below shows exactly how to fill out the lines of the 3-NDFL declaration for a taxpayer who paid for his studies in 2021, and therefore wants to return 13 percent of the costs in 2021.

Design example

Below is a sample filling for Semyon Ivanovich Petrov, who in 2021 paid for his education in the amount of 90,000 rubles, as well as the education of his child in the amount of 30,000 rubles. In 2021, he worked at Orion LLC and earned 900 thousand rubles, on which personal income tax of 117,000 rubles was paid.

Amount of personal income tax to be refunded = (90,000 + 30,000) * 13% = 15,600 rubles.

Filling example:

and sample

Form 3-NDFL 2021 in excel.

Sample of filling out a declaration for deduction of tuition for 2020.