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

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.

What deductions can an employee receive from an employer?

An employee who works under an employment contract can receive from the employer:

• standard deduction (Article 218 of the Tax Code of the Russian Federation);
• social deduction (Article 219 of the Tax Code of the Russian Federation);
• property deduction (Article 220 of the Tax Code of the Russian Federation).

Please note: The Tax Code refers to the employer as the party to the employment contract. Relations between the parties to a civil contract: the customer and the contractor are subject to Art. 219, 220 do not hit. Despite the fact that the remuneration of an ordinary individual under a GPC agreement is also subject to personal income tax.

A standard deduction can be claimed under a GPC agreement. The customer provides such a deduction during the contract period.

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.

Return deadlines

A declaration certifying the taxpayer’s income and confirming the amount of income tax paid is submitted to the Federal Tax Service after the expiration of the reporting period in which payment for the service occurred, which makes it possible to return personal income tax.

In ch. 23 of the Tax Code of the Russian Federation explains how to submit documents for a tax deduction: submit documentation in paper or electronic form (through the taxpayer’s personal account) throughout the entire year following the reporting year. Memo to taxpayers: benefits (regardless of their type) are refunded only for the last 3 years. For pensioners, a refund for the previous 4 years is possible. It turns out that in 2021, citizens will be refunded the overpaid funds for 2021, 2019, 2021 (2021 is also available for pensioners).

After submitting documentation to the Federal Tax Service, a desk audit is mandatory. The inspector checks the papers within three months. After the check, the citizen will receive a notification of a positive or negative decision on return. If the answer is satisfactory, the funds will be transferred to the current account specified in the application within 1 month after a positive decision is made.

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.

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.

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.

When information about the deduction appears in your personal account

According to the law, if the tax office received information from a bank or broker before March 1, then it must send a notification by March 20. If the information was provided later, the service has 20 working days.

In other words, starting from 2022, the Federal Tax Service will generate a pre-filled application until March 20, and in the same year it will act in accordance with the second rule.

This is the time to ask the question: does the new procedure really allow you to get a deduction faster?

The tax office must transfer the money no later than 45 days after you sign and submit the application. However, if you consider that you will receive notification of the deduction no earlier than mid-March, payment will be due at the end of April - beginning of May. And this is if the bank or broker works promptly. Otherwise, you can wait much longer for notification and, accordingly, money. And there is no way to speed up the process.

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.

Other amendments relating to the investment deduction

We list other amendments to the investment deduction made by the commented law:

• A condition has been added for receiving a deduction in the amount of funds deposited into an individual investment account during the tax period. The deduction will be provided if the individual did not exercise the right to deduct the amount of income from transactions accounted for on the IIS at the end of the contract for its maintenance (new sub-clause 5, clause 3, article 219.1 of the Tax Code of the Russian Federation). The condition is applied when calculating the personal income tax base for periods starting from 2022.
• A new rule has appeared for deductions in the amount of income on transactions accounted for on IIS. The money can be obtained from the tax agent upon termination of the agreement to maintain an individual investment account. It is only necessary that the tax agent has the necessary information received from the Federal Tax Service as part of the exchange of information (new subparagraph 4, paragraph 4, article 219.1 of the Tax Code of the Russian Federation). The innovation will be effective from May 21, 2021.
• Responsibility has been introduced for tax agents (professional participants in the securities market) for providing tax authorities with incorrect information about an individual’s individual investment account. The fine will be 20% of the personal income tax illegally received by an individual due to distortion of data. There will be no sanction if the tax agent himself corrects the error before inspectors notice it (new Article 126.2 of the Tax Code of the Russian Federation). The innovation will be effective from May 21, 2021.

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